Leann Moon has an apartment full of antique furniture. A fire in the apartment destroys a large part of her furnishings. The destroyed furnishings had a fair market value of $38,000, and Leann's original basis in the furnishings was $37,400. She recovers $16,500 from her insurance company. Leann's adjusted gross income for 2017 is $52,500. Use Form 4684 on Page 5-45 to report Leann's loss.