On July 1, 2021 Esther borrowed $8,000 from the bank and purchased 400 shares in No Hope Ltd. for $20 per share. Esther felt that this was a safe investment because she read online in a blog that No Hope would be paying dividends of $1.50 per share during the last half of 2021. Unfortunately, this didn't happen and she only received eligible dividends totalling $100 during 2021. On December 31 she paid the bank loan interest of $240. Esther's 2021 income or loss from property will be:

Property Income of $100. Property Loss of $102. Property Income of $0. Property Income of $138