11. Ben suffered a casualty event, a fire, during 2023. The relevant data follows: Ben's AGI excluding this casualty event is $75,000. What is the net casualty gain/loss that is reported by Ben for 2023, after considering all limitations and AGI floor? Format your answer: XXXXX/GAIN or LOSS \$ 12. Erin sold several securities in 2023. Relevant data follows: Erin had gross income, before any of the items above, of $80,000. If she files single, using the standard deduction, what is her taxable income for 2023