Steve Rogers is a plumber. He and his wife are accrual basis taxpayers and file a joint return. Steve installed all the plumbing in a new house for Wanda and billed her $15,000 in December 2022. Wanda paid Steve $10,000 in 2023 and refused to pay the remainder of the bill, claiming the fee to be exorbitant. Steve took Wanda to Small Claims Court for the unpaid amount and was awarded a $2,000 judgement. Steve was able to collect the judgement but not the remainder of the bill from Wanda. What amount of loss may Steve deduct in the current year? a. $2,000 b. $5,000 c. $3,000 d. $0