Julie Taxpayer had a piece of business-use equipment partially destroyed in a casualty in 2020. Immediately before the loss, the equipment had a fair market value of $10,000 and an adjusted basis of $5,273. After the loss, the equipment had a fair market value of $7,172. Julie Taxpayer received no insurance proceeds. What is the amount of Julie Taxpayer's casualty loss deduction or casualty gain in 2020?