Heather own a two-story building. The building is used 40% for business and 60% personal use, During 2015, a fire caused major damage to the building and its contents. Heather purchased the building for $800,000 and has taken depreciation of $100,000 on the business portion. At the time of the fire, the building had a fair market value of $900,000. Immediately after the fire, the fair market value was $600,000. The business contents of the building were insured for any loss at fair market value. The business assets had an adjusted basis of $220,000 and a fair market value of $175,000. These assets were totally destroyed. The personal use assets had an adjusted basis of $50,000 and a fair market value of $65,000. These assets were also totally destroyed. If heathers AGI is $100,000 before considering the effects of the fire, determine her itemized deductions as a result of the fire. Also determine Heathers' AGI