I believe you have not had any answers to your question because it is not detailed enough.
There are too many variables for someone to provide a comprehensive answer.
Why are you closing the corp.?
Were you the sole shareholder?
Was the capital infusion listed as a loan on the corp. books?
Who is authorized to take on debt on behalf of the corp?
and many, many more...
Furthermore, you are basically asking for free legal advice or, at a minimum, free Accounting advice that would be provided by a CPA.
The old adage "You get what you pay for" applies here. Contact a tax attorney and or your CPA.