Joanne Owns a Rental Property,which She Purchased for $100,000 in 20X0.In

Joanne owns a rental property,which she purchased for $100,000 in 20X0.In the same year,her rental income before CCA was $8,000.Her rental income before CCA was $3000 in 20X1.Joanne always minimizes her tax liability whenever possible.Which of the following statements is true? (The rental property is a Class 1 asset,depreciable at a rate of 4%.)

A) Joanne has a rental loss of $840 in 20X1.
B) Joanne has a rental loss of $920 in 20X1.
C) Joanne's rental income is $0 in 20X1.
D) Joanne's rental income in 20X0 was $4,000.