Gross rent received 12,000 Annual payments and mortgage interest relating to the rental property (note 3) 10,500 Assume all amo

 Gross rent received               12,000  

Annual payments and mortgage interest relating to the rental property

 (note 3)                                                        10,500

Assume all amounts shown are deductible. Emily had the rental property built to her specifications on land she purchased on 31 January 2016 for $100,000. The rental property was completed on 1 July 2017 for a cost of $315,000 and has been rented from that day. On that day she also paid a total of $1500 borrowing costs in relation to a ten year mortgage used solely to purchase the property. Apart from the new refrigerator there are no other depreciable assets related to the rental property.

I do not know how to calculate the rental interest or loss?