In the current year, Robbie had a federally declared disaster fire hit her house that damaged a couch and completely destroyed a bed and an antique table. She had no fire insurance. The couch cost $300, the bed $450, and the table $65. Just before the fire, the couch had a fair market value of $70, the bed had a value of $275, and the table had a value of $200. After the fire, the couch was worth $20 and both the bed and the table were worthless ($0 value). Robbie's casualty loss before any dollar limitations is

		$815
		$545
		$525
		$390