Norm's car, which he uses 100% for personal purposes, was completely destroyed in an accident in 2019. The car's adjusted basis at the time of the accident was $13,000. Its fair market value was $10,000. The car was covered by a $2,000 deductible insurance policy. Norm did not file a claim against the insurance policy because he feared that reporting the accident would result in a substantial increase in his insurance rates. His adjusted gross income was $14,000 (before considering the loss). What is Norm's deductible loss?

a.$500

b.$100

c.$0

d.$9,500

e.None of these choices are correct.