Prashant has business property that is stolen and totally destroyed by the time it was recovered. He receives an insurance reimbursement of $5,000 on property that had a $14,000 basis and a market value of $20,000 before destruction. What is the amount of Prashant’s casualty loss?

a. $14,000

b. $9,000

c. $15,000

d. $20,000

e. None of the above