A taxpayer loses a home during a hurricane in an area declared as a federal disaster area under the Stafford Act. The FMV of the home was $$250,000$ before the storm and $$150,000$ after. They received an insurance reimbursement of $$75,000.$ The taxpayer's adjusted basis in the property was $$200,000.$ Their AGI is $$85,000.$ What is the amount of allowable casualty and theft loss for TY$2023?$