In 2019, the Jurics' pleasure boat was severely damaged by a hurricane in a region that was declared a federally disaster area. They had AGI of $110,000 in 2019. The following information relates to the craft: Cost Basis FNV before casualty FMV after casualty $ 95,000 145,000 25,000 The Jurics had insurance and received an $80,000 insurance settlement. What is the allowable casualty loss deduction for the Juries in 2019? Multiple Choice $3.900 $3.000 $50,000 O $15.000