Please solve only A. Will like your answer

Mr. and Mrs. Marcum live in southern California in an area devastated by wildfires that the President designated a federally declared disaster. Because of fire damage, the Marcums had to replace the roof of their home at a cost of $70,000. Their homeowners insurance reimbursed them for only $42,000 of the cost. The Marcums' $28,000 unreimbursed loss was their only casualty loss this year. Assume the taxable year is 2022 . Required: a. Compute their deductible casualty loss if their AGI is $170,500. b. Compute their deductible casualty loss if their AGI is $387,500. Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. Compute their deductible casualty loss if their AGI is $170,500. Note: Leave no cells blank - be sure to enter "0" wherever required