Suzie Martinez has been employed on a full$-$time basis as an electrical engineer for the past three years. Prior to obtaining full$-$time employment, she was self$-$employed as an inventor of complex electronic components. During this period of self$-$employment, most of her projects produced little income, although several produced a significant amount of revenue. Because of the large expenditures necessary and the failure of the majority of the products to produce a profit, Suzie was forced to seek full$-$time employment. After obtaining full$-$time employment, she continued to work long hours to perfect several of her inventions. She continued to enjoy relatively little success with most of her products, but certain projects were successfully marketed and generated a profit. For the past two years, Suzie's invention activity has generated a net loss.