Taxpayer has a 5k loss on a rental property in 2020.
He makes 200k.
So normally he can't take the loss as an active participant who is not a re professional.
He however, sells the property in 2020.
Can he take the loss just by virtue of selling the passive property or
does he actually need a profit from the sale that exceeds the 5k loss from rental operations
to utilitze the 5k loss.