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Hi from just answer. I'm PDtax. I can assist.
The answer to the s corp basis is that the shareholder retains their original basis in the shares. Subsequent C corp profits, retained earnings, C corp. dividends have no impact on the basis.
To have any other treatment would allow for a circumvention of the C corp tax rules, for a tax at the corporate level and a tax when income is distributed to the shareholder.
So, your basis in the C shares will be the basis in the shares once converted to s.
Thanks for asking at just answer. Positive feedback is appreciated. I'm PDtax.