Leon and Sadonna have a vacation home in the Black Hills of South Dakota.Their yearly AGI is typically in the $220,000 to $250,000 range.In 2019, the rental home generated $22,000 in revenue.The home was rented 240 days, and Leon and Sadonna used the home for 16 days.Annual property taxes on the home were $5,000 and mortgage interest paid totaled $18,000.Other expenses directly related to or apportioned to the rental use totaled $4,000.What is the amount of realized loss from their rental property, and how is that loss reported?