Determine the net deductible casualty gain or loss for Jan Brady when her Adjusted Gross Income was $47,800 in 2020 before the following occurred:

Insurance

Asset Adj. Basis FMV Before FMV After Reimbursement

A $1,200 $ 2,300 $ 500 $ 280

B 11,500 9,000 3,350 1,100

C 500 3,200 1,700 175

A and B were destroyed in the same casualty in January. C was destroyed in a separate casualty in September.

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

What is the amount of the net deductible casualty gain or loss that should be reported on Jans 2020 Schedule A?