Oprah had a car accident in which her car was completely destroyed. At the time of the accident, the car had a fair market value of $20,000 and an adjusted basis of $32,000. Oprah used the car 100% of the time for business use. She received an insurance recovery of $18,000. If Oprah's AGI for the year is $85,000, determine her deductible loss on the car.

Group of answer choices

$14,000

$5,400

$32,000

$0

$2,000