On September 15, 2023, major Hurricane Lizzie completely destroyed a personal-use piece of equipment belonging to taxpayer Sally in a Federally declared disaster area. For 2023, Sally reported an adjusted gross income of $5,000, prior to considering the casualty event. Immediately before Lizzie, the equipment had a fair market value of $4,000. The equipment had an adjusted basis of $6,000 in the hands of Sally prior to Lizzie's landfall. In November of 2023, Sally's insurance carrier presented her with a check for $2,000 to cover her casualty loss. Determine the dollar amount of Sally's casualty deduction on Schedule A for 2023. 1. Schedule A deduction for 2023 A. $1,400 B. $400 C. $1,000 D. $0 E. $3,400 F. $4,000 G. $2,400 H. $2,000