A tornado damaged Louise's home on August $17,$ this year. The tornado was a federally declared disaster. To restore the destroyed property she paid the following amounts:

$$80,000$ to repair the damage to the house. The house originally cost $$70,000$ and was worth approximately $$90,000$ at the time of the tornado.

Louise filed a claim with her insurance company and received $$65,000.$ She has AGI of $$30,000.$

$27.$ The measure of the loss as the starting point of the calculation is: