Suzanne is married and the sole owner of Laidlaw Corporation. When the corporation was established in 2010, 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 2021, Suzanne cancels the debt of $50,000 and receives 5,000 shares of qualified small business stock. In May, she sells all her stock in the corporation. Is Suzanne allowed ordinary loss treatment on the sale of her small business stock?