After her employer transferred her to another town, Rosemary put her house up for sale. After two years of internet listings, open houses, and price cuts, a buyer finally came along. By this time, the house sat empty for $25$ months before the closing occured, and Rosemary rented it out just to help with mortgage payments. Rosemary claimed a $$40,000$ business loss with respect to the house. Do you agree with this filing position? $($ not part of the original question, but I am confused by the wording. Did she attempt to rent it out and no one rented it$?$ since the problem says it sat empty for $25$ months before the closing $)$