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A is corrent. An S corporation loss is passed through to shareholders and is deductible to the extent of a shareholder’s basis for stock plus the basis for any debt owed the shareholder by the corporation. Here, each shareholder’s allocated loss of $45,000 ($90,000/2) is deductible to the extent of stock basis of $5,000 plus debt basis of $15,000, or $20,000. The remainder of the loss ($25,000 for each shareholder) can be carried forward indefinitely by each shareholder and deducted when there is basis for stock or debt to absorb it.
B is incorrect. The loss is deductible to the extent of a shareholder’s stock and debt basis. 
C is incorrect. The loss is deductible to the extent of a shareholder’s stock and debt basis.  
D is incorrect.The loss is deductible to the extent of a shareholder’s stock and debt basis.