This year Maria works 1,200 hours as a computer consultant, 320 hours in a real estate development business, and 400 hours in real estate rental activities. Juan, her husband, works 250 hours in the real estate development business and 180 hours in the real estate rental business. Maria earns $60,000 as a computer consultant, while she and Juan lost $18,000 in the real estate development business and $26,000 in the real estate rental business. How should they treat the losses?