Jill had adjusted gross income in 2022 of $130,000. During the year her personal summer home was almost completely destroyed by a tornado which was declared a national disaster. Pertinent data with respect to the home is as follows:

Cost basis $145,000

Fair market value before casualty 160,000

Fair market value after casualty 20,000

Jill was partially insured and received $112,000 for the damage. What is her allowable casualty loss deduction for the year?