Please help

26.) In 2022 David operated a flower delivery business, and one of his delivery trucks was damaged in a traffic accident. The truck was originally purchased for $27,000 and the adjusted basis was $5,000 at the time of the accident. The truck was repaired at a cost of $3,500 and insurance reimbursed David $2,000 of this cost. What is the amount of David's casualty loss deduction