Mary Beth is a CPA, devoting 3,000 hours per year to her practice. She also owns an office building in which she rents out space to tenants. She devotes none of her time to the management of the office building. She has a property management firm make all management decisions for her. During 2018, she incurred a loss, for tax purposes, of \(\$ 30,000\) on the office building. How must Mary Beth treat this loss on her 2018 tax return?