Nuha sustained a $4,000 casualty loss due to a severe storm. She also incurred a $1,000 loss from a theft in the same year. Both the casualty and theft involved personal-use property. The losses were not due to her area being declared a Federal Disaster Area. Nuha's AGI for the year is $26,000 and she does not have insurance coverage. Nuha's deductible casualty loss for 2018 is A) $0. B) $2,200. C) $2,600. D) $4,800.