33) Wes owned a business which was destroyed by fire in May 2019. Details of his losses follow: Asset A B C Adj. Basis $1,000 15,000 2,400 FMV Before $2,000 10,000 5,000 FMV After $0 3,000 2,500 Insurance Reimbursement $2,000 2,000 1,000 His AGI without cor sideration of the casualty is $45,000. What is Wes's net casualty loss deduction for 2019