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 $68,000. Their homeowners insurance reimbursed them for only $40,800 of the cost. The Marcums $27,200 unreimbursed loss was their only casualty loss this year. Assume the taxable year is 2022.

Required:

Compute their deductible casualty loss if their AGI is $169,500.