In 2018, Karens business warehouse was completely destroyed by a hurricane. An appraiser valued the decline in the fair market value at $140,000.00. The adjusted basis of the warehouse was $150,000.00. Later that same year, Karen received $100,000.00 from her insurance company for the property loss. Karens AGI was $100,000.00 for 2018. What is the amount of the casualty loss that Karen may deduct?