Mr$.$ and Mrs$.$ Marcum live in southern California in an area devastated by wildfires that the President designated a federally declared disaster. Because of fire damage, the Marcums had to replace the roof of their home at a cost of $$62,000.$ Their homeowners insurance reimbursed them for only $$37,200$ of the cost. The Marcums' $$24,800$ unreimbursed loss was their only casualty loss this year. Assume the taxable year is $2023.$

Required:

a$.$ Compute their deductible casualty loss if their AGI is $$166,500.$

b$.$ Compute their deductible casualty loss if their AGI is $$383,500.$