John Henderson's portable sawmill was completely destroyed by a fire and he carried no insurance on the property. The adjusted basis for depreciation of the sawmill building and equipment at the time of the fire was \(\$ 65,000\), and its fair market value was \(\$ 50,000\). The value of the equipment after the fire was only scrap value, amounting to \(\$ 200\). How much is Mr. Henderson's deductible casualty loss?