Robinson's personal residence was partially destroyed by fire in a wildfire that was a federally declared disaster. Its fair market value (FMV) before the fire was $500,000, and the FMV after the fire was $300,000. Robinsons adjusted basis in the home was $350,000. Robinson settled the insurance claim on the fire 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?

A.$12,900

B.$13,000

C.$24,900

D.$25,000