Choice "d" is correct. The accumulated adjustments account (AAA) is increased
by separately stated and non-separately stated income and gains (except
tax-exempt income and certain life insurance proceeds).
Choice "a" is incorrect. Capital contributions by shareholders do not
increase AAA.
Choice "b" is incorrect. Distributions to shareholders would decrease AAA,
not increase AAA.
Choice "c" is incorrect. Charitable contributions would decrease AAA, not
increase AAA.
