Joan incurred personal casualties in a federally declared disaster area. The casualties are listed below. Her AGI is $40,000. What is her deductible loss? boat - Adjusted basis $20,000, Fair market value before the incident $18,000, Fair market value after the incident $2,000, Insurance reimbursement $5,000 antique car - Adjusted basis $15,000, Fair market value before the incident $50,000, Fair market value after the incident $10,000, insurance reimbursement $20,000 A