Barry is a lawyer who owns 10 apartment buildings managed by his brother's real estate business. At the end of the year, the apartment buildings resulted in a $40,000 loss. Barry earned $80,000 in wages, and his wife, Claire, earned $20,000 from a part-time job. Their other income included $5,000 from mutual funds. They had no other income. Barry and his wife file a joint income tax return. How much of the rental loss can Barry and Claire use assuming Barry actively participates in the rental of the apartment buildings.