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 $55,000. Their homeowners insurance reimbursed them for only $32,500 of the cost. The Marcums' $22,500 unreimbursed loss was their only casualty loss this year. Assume the taxable year is 2021. Required: a. Compute their deductible casualty loss if their AGI is $163,000. b. Compute their deductible casualty loss if their AGI is $380,000. Complete this question by entering your answers in the tabs below. Required A Required B Compute their deductible casualty loss if their AGI is $163,000. (Leave no cells blank - be sure to enter "0" wherever required.) Marcums' deductible casualty loss