A taxpayer is moving across the country when his UHaul moving truck is stolen. His belongs had a basis of around $35,000. FMV is tough to calculate, but he spent around $28,000 replacing the lost items in his new home. Speaking of which, his new home was destroyed a month later in an earthquake. A federal disaster area was declared for the earthquake. The basis of the home was $100,000 and since it was just purchased the FMV of the home was also $100,000. The insurance reimbursement was $90,000 for the items destroyed in the earthquake. There was no insurance reimbursement for the theft. Before the AGI limitation, what is the taxpayers casualty loss amount? (Include the per event limitation.)

		$44,800
		$37,800
		$45,000
		$10,000
		$9,900