Anna lives in a hurricane zone and unfortunately there was a hurricane this year.

The area was declared as a Federal Disaster Area for the President of the United States.

The entire loss of home, garage, etc. was $80,000.

The amount of the insurance claim received was $74,500.

The amount received to assist her with the loss of her home and the loss of income after the hurricane was $5,000. This amount was given to her by her church community. The church gave similar amounts to other parishioners.

The amount of the Tax loss was?

A. $500

B. $5,500

C. $80,000

D. $74,500