I have Rental passive loss carryover from 2015 and 2016 additional losses. What would qualify as "At Risk Loss" for rental property? Does construction loans, etc qualify?

[einy]

The rental property is currently under construction.

[MinhT]

Under Sec. 465(b)(1), a taxpayer is at risk for money and the adjusted basis of any property contributed to an activity and amounts borrowed for use in the activity, if the taxpayer is personally liable for repayment or the taxpayer pledged property (other than the property used in the activity) as security for the loan.