1. In 2018. Wally had the following insured personal casualty losses (arising from one casualty in Federally-declared disaster area). Wally also had $45,000 AGI for the year before considering the casualty a Fair Market Value Adiusted Basis Before After Insurance Recovery sse $1,100 SI1,900 $9,700 $2,800 3,000 4,000 4,000 Wally's casualty loss deduction is