During the year, Greta's mountain cabin was almost completely destroyed by a fire started in the kitchen. She had adjusted gross income of $110,000 in 2018 and related data with respect to the cabin follows:

Cost basis:	$	121,000
Value before casualty:	$	155,000
Value after casualty:	$	15,000

Greta was partially insured for the loss and in 2018 she received a $100,000 insurance settlement. What is Greta's allowable casualty loss deduction for 2018?