I have an S-corporation that is filing a final tax return for 2021.  There were two shareholders, each owning 50% of the corporation.  Shareholder A contributed a large amount to the Corporation in 2021 to pay off the Corporate debt and Shareholder B made no capital contributions .  At dissolution, how do you write off the remaining Shareholder A basis, which is not offset by the shareholders 50% share in business losses?  Is the end of the year basis after the offset of the current year business loss, treated as a capital loss on Schedule D?