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 2022), 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 loss on the rental of the house. Can you find support for this tax return position?