Anwer owns a rental home and is involved in maintaining it and approving renters. During the year he has a net loss of $8,800 from renting the home. His other sources of income during the year are a salary of $120,750 and $20,700 of long-term capital gains. How much of Anwer's $8,800 rental loss can he deduct currently if he has no sources of passive income? Deductible rental loss