Tax deduction for rental income loss

[Joyce Orange]

Hi there, need your help about tax deduction or tax benefit for rental income loss for high earn person.

I have a friend whose earn is over $150k yearly with a rental condo. Due to Covid 19, she lost a few month rental income as it it is not easy to get tenants. Here are two questions:

1. How would this rental lose affect her tax when she fill her tax return for 2020?

2. According to her financial situation, is it more beneficial or her, from tax point of view, to have the unit vacant rather than renting to a irresponsible tenant?

Thank you very much for your advise !