Louis' personal use car was involved in an accident. The purchase price of the car was $25,000. An appraisal established that the fair market value of the car declined by $9,000 as a result of the accident. Louis did not file a claim against the policy because of a fear that reporting the accident would result in an increase in his insurance rates. If he had filed with his insurance company, he would have received $7,000. His adjusted gross income was $10,000. Using the IRS interpretation of this rule, which is the most strict interpretation, what is Louis' deductible casualty loss?

a. 0

b. 100

c. 1000

d. 7900

e. 9000