Rosemary’s house just did not sell, after her employer transferred her to another town. After two years of Internet listings, open houses, repairs and improvements, and price cuts, a buyer finally came along. By this time, the house had sat empty for twenty-five months before the closing occurred, and Rosemary rented it out just to help with the mortgage payments. Rosemary claimed a $40,000 Schedule C loss with respect to the house. Do you agree with this filing position?