Maria, who owns a 50% interest in a restaurant, has been a material participant in the restaurant activity for the last 20 years. She retired from the restaurant at the end of last year and will not participate in the restaurant activity in the future. However, she continues to be a material participant in a retail store in which she is a 50% partner. The restaurant operations produce a loss for the current year, and Marias share of the loss is $80,000. Her share of the income from the retail store is $150,000. She does not own interests in any other activities. Can Maria deduct her share of the restaurant losses this year? Why or why not?