Paper Loss and Phantom Deduction

[Matthew Roberts]

Just began reading "Loopholes of Real Estate by Garrett Sutton". Dumb thing to be hung up on, but on page 20 I feel like the math doesn't add up. I'm getting Paper loss should be $26,012 where he has it as $25,994. Anyone have OCD and can't move on until something is explained? Can't get how he got to that number and its driving me crazy. If anyone has any insight on that I'd be grateful. Trying to understand Paper Loss.