Belinda was involved in a boating accident in 2015. Her speedboat, which was used only for personal use and had a fair market value of $28,000 and an adjusted basis of $14,000, was completely destroyed. She received $10,000 from her insurance company. Her AGI for 2015 is $37,000.

Belinda's casualty loss deduction (after any limitations) is $ ?, and is treated as a deduction from AGI