Harris had adjusted gross income in 2011 of $130,000. During the year his personal summer home was almost completely destroyed by a cyclone. Pertinent data with respect to the home follows: Cost basis $139,000 Value before casualty 145,000 Value after casualty 13,000 Harris was partially insured for his loss and in 2011 he received a $115,000 insurance settlement. What is Harris' allowable casualty loss deduction for 2011