John had adjusted gross income of $60,000. During the year, his personal use summer home was damaged by a fire. Pertinent data with respect to the home follow. Cost basis $250,000 Value before the fire $400,000 Value after the fire $100,000 Insurance recovery $270,000 John had an accident with his personal-use car. As a result of the accident, John was cited with reckless driving and willful negligence. Pertinent data with respect to the car follow. Cost basis $80,000 Value before the accident $6,000 Value after the accident $20,000 Insurance recovery $0 What is John's deductible casualty loss? (Points : 6) $0 $15,800 $15,900 $35,900 None of the above