33. (4 points) Rachel's home was in the path of a hurricane during 2019. She had the following losses from this event: Item House Auto Boat Adjusted Basis $250,000 $ 32,000 $ 18,000 Value Before Hurricane $430,000 $ 20,000 $ 14,000 Value After Hurricane $175,000 $ 8,000 $ -0 - Insurance Recovery $210,000 $ 8,000 $ 10,000 Rachel had AGI of $65,000. This event was declared a federal disaster area by the president. What is her deductible loss from this hurricane