Suzanne is married and is the sole owner of Laidlaw Corporation. When the cor- poration was established in 1999, 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 March 2010, Suzanne cancels the $50,000 debt and receives 5,000 shares of qualified small business stock. In May, she sells all her stock in the cor- poration for $60,000. Is Suzanne allowed ordinary loss treatment on the sale of her small business stock?