Capital gain tax adjustment on buying property with co-owner

Can capital gain liability of individual (wife) be adjusted if she buys new property with co-owner( her Husband) and Husband is taking bank loan for balance amount.

1. Old property was on the name of individual 1 - lets say Mrs. 'A'

2. New Property will be purhcased by Two Individuals ( Mrs 'A' + Mr 'B' ),

3. Mrs 'A' investing entire recibavle amount of OLD property, and Mr B investing over and above amount to buy NEW property.

Can LTCG liability of Mrs 'A' be rightoff with this transaction.