After her employer transferred her to another town, Rosemary put her house up for sale. After two years of internet listings, open houses, repairs and price cuts, a buy finally came along. By this time, the house had sat empty for 25 months before the closing occurred, and Rosemary rented it out just to help with the mortgage payments. Rosemary claimed a $40,000 Schedule C loss with respect to the house. Do you agree with this filing?