Joanne Owns a Rental Property, Which She Purchased for $150,000

Joanne owns a rental property, which she purchased for $150,000 in 20x0 (land $50,000 and building $100,000) . In the same year, her rental income before CCA was $8,000. In 20x1 the rental income before CCA was $3000. Joanne chose to expense the CCA on her rental property both years. Which of the following statements is true? (The rental property is a Class 1, 4% asset.)

A) Joanne has a rental loss in 20x1 of $840.
B) Joanne has a rental loss in 20x1 of $920.
C) Joanne's rental income in 20x0 was $4,000.
D) Joanne's rental income in 20x1 is $0.