Sabine owns a small rental apartment building and uses an outside professional management company to look for tenants, handle the leases, make repairs and collect rents. During the year, the property generates a $25,000 loss; If she has $110,000 of salary, $10,000 of long-term capital gains and $4,000 dividends from her investment in the Dow Jones index fund, and no additional sources of income or deductions.

How much of the $35,000 can she deduct?