What is the real estate income or (deduction loss)

4. Emily purchased a rent house on 1/2/2018 for $200,000 ($150,000 allocated to the structure and $50,000 allocated to the land). She immediately rented it and has the following income and expenses for 2018: Rental income received ($800 x $12) $9,600 Mortgage interest 7,500 Real estate taxes 4,560 1,140 Maintenance expense 2,800 Homeowner's insurance Emily actively participates in the management of the rent house but is not a real estate professional. The rental activity is not a qualified trade/business