On December 17, 2010, Kellys business office safe is burglarized. The theft is discovered a few days after the burglary. $3,000 cash from the cash registers is stolen. A diamond necklace and a ring that Kelly frequently wore are also stolen. The necklace cost Kelly $2,300 many years ago and is insured for its $6,000 FMV. Kelly purchased the ring for $3,000 just two weeks before the burglary. Unfortunately, the ring and the cash are not insured. Kellys AGI for the year, not including the items noted above, is $70,000. . What is Kellys deductible theft loss in the current year if the theft is not discovered, until January of the following year