manuela began renting her main home at fair market value on May 1, 2008, when she converted the house to rental property the adjusted basis was $205,000 which included $18,000 of value attributable to the land the fair market value at the time of conversion was $195,000 including land value of $10,000 in 2019. manuela received $19,200 in rental income from the property her expenses for the year included yard maintenance $480, repairs $850, property insurance $2,520, mortgage interest $960, reals estate tax $2,750 what is manuels loss on the rental property?