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:

Required:

Their homeowner's insurance policy had a $$10,810$ deductible for the personal property, which was deducted from their insurance reimbursement of $$14,350,$ resulting in a net payment of $$3,540.$ Their AGI for $2021$ was $$40,000.$ What is the amount of casualty lo that Reynaldo and Sonya can claim on their joint return for $2021?$

Casualty loss deduction