Hallet Inc was established $5$ years ago. Martrine is the sole owner and a material participant in the business. She invested $$15,000$ to start her business and has not invested any other assets at this time, but the growth has brought the value of her company over $$60,000.$ This year was rough keeping the business moving forward due to some family medical care she needed to provide. This year she incurred a loss of $$20,000$ from operations. Will Martrine be allowed the full loss as a deduction?

A$.$True

B$.$False