After her employer transferred her to another town, Rosemary put her house up for sale. After two years of Internet listings, open houses, repairs and price cuts, a buyer finally came along. By this time (late 2017), it had been 25 months since Rosemary moved out, and she had rented it for a few months during that time, to help cover the mortgage payments she had to make. Rosemary claimed a $40,000 rental loss on the house. Can you find support for this tax return position in the IRC or any other tax source (Treasury Reg, Revenue Ruling or Revenue ruling)?? Provide all sources for your position.