Steven owns a residential rental building which he purchased for $200,000 in 2021. In that year, his rental income before CCA was $5,000. In 2022, his rental income before CCA was $8,000. Steven always minimizes his tax liability. Which of the following statements is correct? Steven has a net rental loss of $3,000 in 2022 Steven has net rental income of $200 in 2022 Steven has net rental income of nil in