Harris had adjusted gross income in the current year of $126,000. During the year his personal summer home was almost completely destroyed by a cyclone. Pertinent data with respect to the home follows:

Cost basis	$135,000
Value before casualty	$145,000
Value after casualty	$ 16,000

Harris was partially insured for his loss and in the current year he received a $113,000 insurance settlement. What is Harris' allowable casualty loss deduction for the current year?

Select one:

a. $0b. $3,300c. $3,400d. $15,900e. None of the above