39. Lucianna sustained a $10,000 casualty loss due to a severe storm. She also incurred a $2,000 loss from a theft in the same year. Both the casualty and theft involved personal-use property. The losses were not due to her area being declared a Federal Disaster Area. Lucianna's AGI for the year is $32,000 and she does not have insurance coverage. Lucianna's deductible casualty loss for 2018 is

A) $0.

B) $2,200.

C) $2,600.

D) $4,800.