During the year, Mark had AGI of $30,000 and the following personal casualty losses related to a flood in a Federally declared disaster area:

Asset Adjusted FMV Before FMV After Insurance

Basis the Casualty the Casualty Recovery

A $1,362 $2,139 $0 $487

B $1,648 $2,319 $439 $0

C $1,923 $2,987 $813 $561

How much can Mark deduct as a result of the personal casualty losses related to a flood?

Group of answer choices

$875

$587

$578

$785