George and Sandra's home was damaged by a tornado this year in an area that is part of a federally declared disaster area. The fair market value of the home before the tornado was $291,400 and was $196,000 after the tornado. Their insurance on the property reimbursed them $53,900 for this damage because this was the maximum allowed under the policy. George and Sandra had purchased the home 10 years ago for $208,200. Their AGI for the year is $135,800. What is their casualty loss deduction after all reductions are considered? Deduction $