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 $$15,000.$ The FMV of the tractor was $$22,000$ before the damage and $$3,000$ afterward. The tractor was insured, and Alfred was reimbursed $$5,400$ for the damages. Alfred$$s adjusted gross income for the current year was $$30,000.$ What amount can Alfred deduct as a casualty loss in the current year? Answer: $6,500$ and show step by step on how to solve the answer.