a. Robert's community was struck by a hurricane. During the storm a tree blew over and destroyed his car. The storm was declared a federal disaster (FEMA Code EM-5566-FL). The market value of the car on the date of destruction was $14,000. Robert purchased the car in July 2018 at a cost of $18,500. Robert's car was only partially covered for this type of loss and his insurance paid him $5,000. Calculate Robert's casualty or theft loss on Form 4684 and carry any deductible amount to the Casualty and Theft Losses section of the Schedule A. b. Robert also incurs the following expenses: Safe-deposit box rental (for investments) Tax return preparation fees Professional dues Trade journals Bank trust fees Qualifying job hunting expenses Total 25 450 175 125 1,055 1,400 $3,230 Robert also had a big day at the casinos and won $1,400. Over the year, he had substantiation for $1,700 in gambling losses. Assuming Robert is not self-employed, calculate any miscellaneous deductions and enter them in the Other Itemized Deductions section of Schedule A.