Joanne Owns a Rental Property,which She Purchased in 20x0 for $150,000

Joanne owns a rental property,which she purchased in 20x0 for $150,000 (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 $2,880.
B) Joanne has a rental loss in 20x1 of $920.
C) Joanne's rental income in 20x1 is $0.
D) Joanne's rental income in 20x0 was $5,000.