2. Determine the net deductible casualty gain or loss for Jan Brady when her Adjusted Gross Income was $53,750 in 2019 before the following occurred: Asset Adj. Basis $1,400 13,520 900 FMV Before $ 2,800 9,650 3,000 FMV After $ 500 3,900 1,700 Insurance Reimbursement $ 425 1,100 475 Assets A and B were destroyed in the same casualty in August. Asset C was destroyed in a separate casualty in October. All casualties were nonbusiness, personal use property and they all occurred in a Federally declared disaster area. What is the amount of the net deductible casualty gain or loss that should be reported on Jan's Schedule A, line 157