Answer:
True. See the explanation and proof below.
Step-by-step explanation:
For this case we need to remeber the definition of linear transformation.
Let A and B be vector spaces with same scalars. A map defined as T: A >B is called a linear transformation from A to B if satisfy these two conditions:
1) T(x+y) = T(x) + T(y)
2) T(cv) = cT(v)
For all vectors
and for all scalars
. And A is called the domain and B the codomain of T.
Proof
For this case the tranformation proposed is t:
Where
For this case we have the following assumption:
1) The transpose of an nxm matrix is an nxm matrix
And the following conditions:
2) 
And we can express like this 
3) If
and
then we have this:

And since we have all the conditions satisfied, we can conclude that T is a linear transformation on this case.