Manuela began renting her entire main home at fair rental value on May 1, 2008. When she converted the house to rental property, the adjusted basis was $205,000, which included $18,000 of value attributable to the land. The fair market value at the time of conversion was $195,000, including land value of $10,000. In 2019, Manuela received $19,200 in rental income from the property. Her expenses for the year included: yard maintenance, $480; repairs, $850; property insurance, $2,520; mortgage interest $8,960; real estate tax, $2,750. What is Manuela's loss on the rental property?