Fancie purchased a home three years ago for $$300,000$ and moves to another state. She sells her home for $$270,000.$ Which of the following statements regarding Fancie's tax consequences of the sale is most accurate?

Select one

A$.$ Fancie is not permitted to deduct the loss on her income tax return.

B$.$ Fancie's loss will be reflected as a long$-$term capital loss on her tax return.

C$.$ Fancie's loss will be reflected as a short$-$term capital loss on her tax return.

D$.$ Fancie will recognize an ordinary loss of $$30,000.$