Harry lives in Louisiana and had adjusted gross income in 2019 of $80,000. During the year his home was almost completely destroyed by Hurricane Barry. After the hurricane President Trump declared Louisiana a regular disaster area. Pertinent data with respect to the home follows:

Cost basis	$125,000
Value before casualty	$145,000
Value after casualty	$13,000

Harry was partially insured for his loss and in 2019 he received a $115,000 insurance settlement. What is Harrys allowable casualty loss deduction for 2019?

Select one:

a. $1,900

b. $16,900

c. $17,000

d. $4,000

e. Some other amount