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The first photo below is the amount ($69,387) the preparer of the S-Corporation return gave the shareholder for the shareholder stock basis at the beginning of the year 2021. The second photo is the2020 Schedule K-1 (Form 1065) and the third photo is the 2020 Schedule K-1 Partner's Basis Worksheet.

Do you know why the shareholder's stock basis at the beginning of the year 2021 would be $16,990 more than the partner's basis at the end of the year 2020?