Fair Market ValueIncidentAssetAdjusted BasisBeforeAfterInsurance RecoveryTornado$*$Painting$$10,000$$$18,000-0--0-$BurglaryTelevision$$3,000$Car accidentVehicle$$15,000$$$2,000$$$8,000-0-$$$2,000$$$4,000$$$3,000*$ This area was declared a federal disaster. Rick was lucky, his house was spared. Unfortunately, he had placed the painting in a self$-$storage unit and did not buy the special insurance.Rick's casualty loss deduction is:A$.$ $$8,100$B$.$ $$9,100$C$.$ $$10,800$D$.$ $$7,200$