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Jamie had a deductible casualty loss of $ 5 , 0 0 0 on the 2 0 2 2 tax return. In 2 0 2

Jamie had a deductible casualty loss of $5,000 on the 2022 tax return. In 2023, Jamie is reimbursed for $3,000 of the 2022 loss. Jamie has a salary of $30,000 and experienced the loss from theft of securities of $1,000 and another casualty loss of $6,000 in 2023. How much does Jamie include in 2023 income related to the 2022 casualty loss?
a. $3,000
b. $6,000
c. $1,000
d. $5,000
e. $30,000

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