Gary, Greg and Glenda each own a one$-$third interest in a business known as G$-$Force Partners which was formed in $2024.$ They contributed cash of $$30,000$ each in the formation of G$-$Force. Gary and Greg work full$-$time for the business $($each worked $2,000$ hours in $2024),$ while Glenda only works part$-$time for the business since she has a full$-$time job working as a computer programmer as an employee of the US Air Force. Glenda spends about $300$ hours during $2024,$ working for G$-$Force Partners. Glenda is allocated her one$-$third share of the operating loss $($$$22,000)$ of $G-$Force for $2024.$ This is the only income or loss item she must report other than her salary from the Air Force. Which of the following statements is true?

a$.$ Glenda will be considered a material participant in G$-$Force and will be allowed to deduct her allocated loss of $$22,000$ against her wages.

b$.$ G$-$force will be considered a passive activity to Gary, Greg and Glenda

C$.$ Glenda does not meet the material participation tests and therefore will lose her ability to deduct her allocated loss of $$22,000$ forever.

Glenda will have a suspended passive activity loss carryover of $$22,000$ coming into her $2025$ tax year.