10. Seghen's car was destroyed by a tornado in a Federally declared disaster area in the current year. At the time of the accident, the car had a fair market value and an adjusted basis of $30,000. Seghen used the car 100% of the time for personal use. Seghen received an insurance recovery of 80% of the value of the car at the time of the accident. If Seghen's AGI for the year is $50,000, the deductible loss on the car would be:

a.$10,500.

b.$30,000.

c.$900.

d.$6,000.

e.$40,000.