In the current year, Wilson Enterprises, a calendar year taxpayer, suffers a casualty loss of $90,000. The casualty was attributable to a Federally declared disaster. How much of the casualty loss will be deductible by Wilson under the following circumstances?

a. Wilson is an individual proprietor and has AGI of $225,000. The casualty loss was a personal loss, and the insurance recovered was $50,000 before any limitations.

Wilson can claim a casualty loss as an itemized deduction of $______________

b. Assume Wilson is a C corporation, and the insurance recovered was $50,000 before any limitations.

Wilson can deduct $__________