Problem 5-63 (LO 5-5) Reynaldo and Sonya, a married couple, had flood damage in their home due to a dam break near their home in 2021, which was declared a Federally Designated Disaster Area. The flood damage ruined the furniture that was stored in their garage. The following items were completely destroyed and not salvageable: Damaged Items Antique poster bed Pool table Large flat-screen TV FMV Just Prior to Damage $ 9,200 9,000 1,500 Original Item Cost (Basis) $ 6,600 15,400 5,300 Required: Their homeowner's insurance policy had a $12,160 deductible for the personal property, which was deducted from their insurance reimbursement of $17,100, resulting in a net payment of $4,940. Their AGI for 2021 was $35,000. What is the amount of casualty loss that Reynaldo and Sonya can claim on their joint return for 2021? Casualty loss deduction