Belinda was involved in a boating accident in 2016. Her speedboat, which was used only for personal use and had a fair market value of $36, 400 and an adjusted basis of $18, 200, was completely destroyed. She received $12, 740 from her insurance company. Her AGI for 2016 is $45, 500. Belinda's casualty loss deduction (after any limitations) is $ and is treated as a deduction from AGI