Ann Jones uses a dry cleaning machine in her business, and it was partially destroyed in fire. At the time of the fire, the adjusted basis was $20,000 and it's FMV was $18,000. The adjusted basis after the fire is $10,000 and the FMV after the casualty is $10,000. How much is the casualty loss? A) $10,000 B)$8,000 C)$18,000 D) $20,000