24. Anwer owns a rental home and is involved in maintaining it and approving renters. During the year he has a net loss of $14,200 from renting the home. His other sources of income during the year are a salary of $103,000 and $38,900 of long-term capital gains.

How much of Anwers $14,200 rental loss can he deduct currently if he has no sources of passive income?