.Mary Beth is a CPA, devoting 3,000 hours per year to her practice. She also owns an office building in which she rents out space to tenants. She devotes none of her time to the management of the office building. She has a property management firm make all management decisions for her. During 2021, she incurred a loss, for tax purposes, of $30,000 on the office building. How must Mary Beth treat this loss on her 2021 tax return? Assume the same facts as in Problem 46, except that Mary Beth is a real estate agent. She works 1,000 hours per year as a real estate agent and 1,200 hours per year managing her office building. How may she treat the loss on the office building? 008.12