Based on the article, regulation 280A(c)(5) would deny the reporting of a loss on the room rental since it is in your home. After reading the article I agree with this, especially since you don't rent it for the whole year, so personal use of the room would be applicable during the time it was not rented. Furthermore, If you have personal use of the room for more then 14 days or 10% of the time it is rented (whichever is more), then you can't deduct a loss on the rental as proposed regulation 1.280A-3(c)(2) assumes personal use for any time the room in your house is not rented.
So, it seems you should not be reporting a loss on the "C" rental.
@isamom1982
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