Reynaldo and Sonya, a married couple, had flood damage in their home due to a dam break near their home in $2023,$ 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:

$\backslash$table$[[$Damaged Items,$\backslash$table$[[$FMV Just$],[$Prior to$],[$Damage$]],\backslash$table$[[$Original$],[$Item Cost$],[($Basis$)]]],[$Antique poster bed,$$7,600,$$$5,800$