Please answer question 25,26 and show work

25. LO.4 Determine the treatment f a loss on rental property under the fllowing Facse Basis FMV before the loss FMV after the loss $650,000 800,000 200,000 Belinda was involved in a boating accident in 2018. Her speedboat, which was used only for personal use and had a fair market value of $28,000 and an adjsted basis of $14,000, was completely destroyed. She received $10,000 from her insurance company. Her AGI for 2018 is $37,000. What is Belinda's casualty loss deduction (after any limitations)