Larry is a carpenter. He and his wife Lori are accrual basis taxpayers and file a joint return. Larry built a new house for Lori and billed her $20,000. Lori paid Larry $5,000 and refused to pay the remainder of the bill, claiming the fee to be exorbitant. Larry took Lori to Small Claims Court for the unpaid amount and was awarded a $10,000 judgment. Larry was able to collect the judgment but not the remainder of the bill from Lori. Calculate the amount of loss Larry may deduct in the current year. You do not need to include the dollar sign, commas, and/or cents in your