Belinda was involved in a boating accident in 2019. Her speedboat, which was used only for personal use and had a fair market value of $46,800 and an adjusted basis of $23,400, was completely destroyed. She received $16,380 from her insurance company. Her AGI for 2019 is $58,500.

Belinda's tentative casualty loss before any limitations (i.e. $100 floor and AGI) is?