Additional question:   same case as " S-corp and only 1 shareholder."  It has a $150,000 loan from a shareholder ( $4000 from the first business year 2021; $140,000 from the tax year 2022; $6000 from the tax year 2023). Is this one loan or multiple loans?  I am not sure if I should count it as multiple loans and then use "the "Shareholder Multiple Debt Basis" input" in form 7203. 

Thank you for everyone's help!