Emma owns a storage facility. During the year, one of her buildings was completely destroyed by a fire. At the time of the fire, the buildings adjusted basis was $80,000 and its fair market value was $90,000. The building was insured for 80% of its fair market value and Emma received insurance proceeds of that amount. Emmas adjusted gross income before this loss was $90,000. What is the amount of Emmas casualty loss deduction?