Robinson's personal residence was partially destroyed by a hurricane. Robinson resided in a federally declared disaster area.

The fair market value $($FMV$)$ before the hurricane was $$500,000,$ and the FMV after the hurricane was $$300,000.$ Robinson's adjusted basis in the home was $$350,000.$ Robinson settled the insurance claim for $$175,000.$ If Robinson's adjusted gross income for the year is $$120,000,$ what amount of the casualty loss may Robinson claim after consideration of threshold limitations$?$

O A$.$ $$12,900$

$$ B$.$

$$13,000$

$.$

$$24,900$

$$ D$.$

$$25,000$