In 2020, Lorraine sustained a $3,600 casualty loss due to severe rainstorms classified as a federal disaster. She also incurred a $8,200 loss from a tornado, also classified as a federal disaster in the same year. Both losses involved personal-use property. Hope's AG for the year is $52,000. Her insurance reimbursed her $2,000 on the rainstorms and 3,000 on the tornado loss. Required: Compute the allowed casualty loss in 2020. Show your computations