A fire totally destroyed office equipment and furniture which Monica uses in her business. The equipment had an adjusted basis of $15, 000 and a FMV of $10, 000 before the fire. The furniture's adjusted basis was $5, 000 and its FMV was $2, 000 before the fire. Monica's AGI for the year is $60.000. Monica recovered $10, 000 from her insurance company as a result of the fire. How much is Monica's deductible casualty loss? A) $3, 900 B) $4, 000 C) $10, 000 D) $20, 000