Sharon is single with an AGI of $119,000 and owns a home on the outer banks of North Carolina. She purchased the home twenty years ago for $185,000. It is now worth $393,000. Unfortunately, due to a hurricane, the wall protecting the land was destroyed and the hurricane swept a portion of the property into the ocean. The area has been declared a federal disaster area. The fair market value after the storm is $297,000. Sharon's insurance reimbursement is $200,000. She also had the following occur in the current year: - Sharon's pet dog, Sandy, broke a very expensive vase worth $25,100. The vase was not insured. - Sharon had a New Year's Eve party and her diamond necklace worth $10,100 was stolen. The necklace was not insured. Her cost basis in the necklace was $12,200. What is her casualty loss deduction, if any, after all reductions are considered? Deduction $