Several years ago, Sammy acquired a passive activity. Until $2022,$ the activity was profitable. Sammy's at$-$risk amount at the beginning of $2020$ was $$250,000.$ The activity produced losses of $$100,000$ in $2022,$ $$80,000$ in $2023,$ and $$90,000$ in $2024.$ During the same period, no passive income was recognized. The amount suspended under the passive loss rules at the beginning of $2025$ is $$270,000.$

True

False