Riley operates a plumbing business, and this year the three-year-old van he used in the business was destroyed in a traffic accident. The van was originally purchased for $21,000 and the adjusted basis was 5,675 at the time of the accident Although the van was worth $6,100 at the time of accident, insurance only paid Riley S1.325 for the loss. What is the amount of Riley's casualty loss deduction? Multiple Choice O $6,100 $14.900 $5,675 54.350