. Determine the net deductible casualty gain or loss for Jan Brady when her Adjusted Gross Income was $53,750 in 2019 before the following occurred:

Assets A and B were destroyed in the same casualty in August. Asset C was destroyed in a separate casualty in October.

All casualties were nonbusiness, personal-use property and they all occurred in a Federally declared disaster area.

What is the amount of the net deductible casualty gain or loss that should be reported on Jans Schedule A, line 15?

Asset	Adj. Basis	FMV Before	FMV After	Insurance Reimbursement
A	$1,400	$2,800	$500	$425
B	$13,520	$9,650	3,900	1,100
C	900	3,000	3,000	3,000