TP is a practicing CPA who decides to raise bonsai as a business. TP engages in the activity and has the following revenue and expenses: Sales = $5,000; Investment interest expense (100% deductible) = $12,000; Depreciation on greenhouse = $10,000; Personal property taxes = $1,000; Fertilizer, soil, pots = $1,500. If the activity is deemed to be a regular business, what is the amount of TP's deduction for the loss from the activity.