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$[[,$FMV lust,$],[,$Prior to$,$Original Item$],[$Damaged Itenls,Damage,Cost $($Basis$)],[$Antique poster bed,$$7,800,$$$5,900$