Hi RB8747,
Unfortunately rental income doesn't count towards eligible contributions to a Roth Ira. The Irs specifically eliminates income derived from property such as rental income from the definition of taxable compensation needed to contribute to a tax favored account (Ira). Therefore, the fact that rental expenses exceed rental income wouldn't matter.
https://www.irs.gov/taxtopics/tc451
https://www.irs.gov/taxtopics/tc309
