In $2023,$ Mary reported the following items:

Salary $$40,000$

Personal use casualty gain $10,000$

Personal use casualty loss $($after $$100$ floor$)17,000$

Other itemized deductions $4,000$

Assuming that Mary files as head of household $($has one dependent child$),$ determine her taxable income for $2023.$

a$.$ $$23,900$

b$.$ $$22,800$

c$.$ $$31,900$

d$.$ $$19,200$