Alicia was involved in an automobile accident in 2019. Her car was used 60% for business and 40% for personal use. The car had originally cost $40,000. At the time of the accident, the car was worth $20,000 and Alicia had taken $8,000 of depreciation. The car was totally destroyed and Alicia had let her car insurance expire. If her AGI is $50,000 (before considering the loss), determine her AGI and itemized deduction for the casualty loss.

a.$50,000; $-0-.

b.$34,000; $-0-.

c.$26,000; $5,700.

d.$34,000; $4,500.

e.None of these choices are correct.