i keep getting $200 but hw says its wrong.

Belinda was involved in a boating accident in 2020. Her speedboat, which was used only for personal use and had a fair market value of $28,000 and an adjusted basis of $14,000, was completely destroyed. She received $10,000 from her insurance company. Her AGI for 2020 is $37,000. Belinda's tentative casualty loss before any limitations (I.e. $100 floor and AGI) is $ Is her loss currently deductible? Only to the extent the loss can offset other personal casualty gains