Opal's neighbor, Jillian, persuades her to invest in Schaake Corporation, a new venture, on March 4, 2020. Opal pays $15,000 for 3,000 shares of common stock. On February 6, 2021, Schaake Corporation declares bankruptcy and closes its doors forever. Opal never receives a return on her investment or a reimbursement of her original investment.  What are the tax consequences to Opal?