Suzanne is married and is the sole owner of Laidlaw Corporation. When the corporation was established in 2003, she received 10,000 shares of qualified small business stock in exchange for her $100,000 investment. On four occasions, Suzanne made loans totaling $50,000 to the corporation when it had trouble paying its bills. In small March 2014, Suzanne cancels $50,000 debt and receives 5,000 shares of qualified small business stock. In May, she sells all her stock in the corporation for $60,000. Is Suzanne allowed ordinary loss treatment on the sale of her small business stock?