Alfred, a plumber by trade, lives in Missouri. On August 15 of the current year, a tornado (declared a federal disaster) damaged his tractor. Alfred had purchased the tractor 3 years earlier for $15,000. The FMV of the tractor was $22k before the damage and $3k afterward. The tractor was insured, and Alfred was reimbursed $5,400 for the damages. Alfred's adjusted gross income for the current year was $30k. What amount can Alfred deduct as a casualty loss in the current year?

A 13,500

B 6,500

C 0

D 6,600