Question: On July 1 , 2 0 2 3 Esther borrowed $ 8 , 0 0 0 from the bank and purchased 4 0 0 shares

On July 1,2023 Esther borrowed $8,000 from the bank and purchased 400 shares in No Hope Ltd. for $20 a share. Esther felt that this was a safe investment because she read online in a blog that No Hope would be paying dividends of $1.50 per share during the last half of 2023. Unfortunately, this did not happen and she only received eligible dividends totalling $100 in 2023. On December 31 she paid the bank loan interest of $240. Esther's 2023 income or loss from property will be:

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