Belinda was involved in a boating accident in 2021. Her speedboat, which was used only for personal use and had a fair market value of $40,000 and an adjusted basis of $20,000, was completely destroyed. She received $14,000 from her insurance company. Her AGI for 2021 is $50,000. Belinda's tentative casualty loss before any limitations (i.e. $100 floor and AGI) is $_______ . Is her loss currently deductible? Only to the extent the loss can offset other personal casualty gains.