In 20X1, Jane's personal residence was destroyed in a sudden fire. The residence was in the city of Stockton, California, but not located in a federally declared disaster area. Jane's Adjusted Gross Income was $200,000 in 20X1. Jane bought the house for $400,000, and the fair market value of the house just before it was destroyed was $400,000. Jane's personal residence was not insured. How much of a miscellaneous itemized deduction can Jane take for the casualty loss from the destruction of her personal residence on his California Income Tax Return? Group of answer choices $0 $200,000 $379,900 $400,000