On the night of October 14, 20X14, a hurricane caused serious damage to Paiges

personal vehicle and to the roof of her personal residence, a townhome. Just prior to the

hurricane, Paige had a $200,000 basis in her home and a $12,000 basis in her vehicle, which had

a fair market value just prior to the hurricane of $10,000. The damage to the roof is appraised at

$7,000 and the fair market value of the vehicle immediately after the hurricane is appraised at

$5,000. Paige is uninsured and has a 20X14 AGI of $40,000. What amount of casualty loss

deduction may Paige claim on her 20X14 tax return as a result of the hurricane?

$9,900

$7,800

$7,900

$9,800