2) On July 1, 2020 you borrowed $8,000 from the bank and purchased 400 shares in Gone Ltd. for $20 per share. You had read online that Gone Ltd. would be paying dividends of $3.00 a share during the last half of 2020. The dividend payment didn't happen as expected and you received a total of $100 in eligible dividends during 2020. On December 31 you paid the bank loan interest of $240. On her 2020 tax return, Esther will report:

A) Net Property Income of $100.

B) Net Property Income of $138.

C) Net Property Income of $0.

D) Net Property Loss of $102.