In 2004, Regina purchased a home in San Diego which cost $280,000. Due to the increase in the market value of the home, her debt on the home totaled $300,000 at the end of 2006. Regina accepted a new job in Dallas in April 2008. Unable to rent her home, she rented it in November 2008, at which its fair market value was $240,000. In June 2010, she sold the home for $230,000. What tax issues should Regina consider?