One month before she died on April 14, 2008, Susan Voss (Jennis mother) gave Jenni a coin collection. Based on careful records that Susan kept, the collection had a cost basis of $9,000 and a fair market value of $18,000 at the time Susan passed away. On February 12, 2018, the Wheat residence was burglarized, and the coin collection was stolen. The Danes filed a claim for $24,000 (the current value of the collection) with the carrier of their homeowners insurance policy. All they were able to collect, however, was $10,000, which was the maximum amount allowed for valuables (e.g., jewelry and antiques) without a special rider. What is allowed as a deduction?