During $2024,$ Leisel, a single taxpayer, operates a sole proprietorship in which she materially participates. Her proprietorship generates gross income of $$148,000$ and deductions of $$470,000,$ resulting in a loss of $$322,000.$ The large deductions are due to the acquisition of equipment and the use of immediate expense and additional first$-$year depreciation to deduct all of the acquisitions. Can Leisel use all of this loss to offset other income she has?