Virginia has business property that is stolen and partially destroyed by the time it was recovered. She receives an insurance reimbursement of $6,000 on property that had a $14,000 basis and a decrease in market value of $10,000 due to damage caused by the theft. What is the amount of Virginia’s casualty loss? 

a. $14,000 

b. $8,000 

c. $10,000 

d. $4,000 

e. None of the above