Mr. and Mrs. Marcum live in southern California in an area devastated by wildfires that President Trump designated a federally declared disaster. Because of fire damage, the Marcums had to replace the roof of their home at a cost of $55,000. Their home owners insurance reimbursed them for only $32,500 of the cost. The Marcums $22,500 unreimbursed loss was their only casualty loss this year.

1. Compute their deductible casualty loss if their AGI is $163,000.
2. Compute their deductible casualty loss if their AGI is $380,000