In the current year, Juan's home was burglarized. He had the following items stolen: Securities worth $25,000. Juan purchased the securities four years ago for $20,000. New tools that Juan had purchased two weeks earlier for $8,000. He uses the tools in making repairs at an apartment house that he owns and manages. An antique worth $15,000. Juan inherited the antique a family keepsake) when the property was worth $11,000 Juan's homeowner's policy had a $50,000 deductible clause for thefts. If his salary for the year is $50,000, determine the amount of his itemized deductions as a result of the theft. O a. S3,100 b. $6,000 C. S20,000 d. S26,500