Belinda was involved in a boating accident in 2022. Her speedboat, which was used only for personal use and had a fair market value of $30,000 and an adjusted basis of $14,000, was completely destroyed. She received $10,000 from her insurance company. Her AGI for 2022 is $37,000.

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

Is her loss currently deductible?