Steve and Marissa are married, and they will file a joint return. In 2021, they sold an undeveloped plot of land. Unfortunately, the value of the land decreased, and they incurred a $5,000 loss at the time of sale. They had no other capital gains or losses during the year, and they had no prior-year carryover losses. How much of the loss from the sale of the land may the couple use to offset their ordinary income? $0