Susie is an unmarried attorney. During the year a hurricane completely destroys her home, which had a basis of $300,000. The value of her home before the tornado is $400,000 and the value afterwards is $290,000. Susies home is located in a federally declared natural disaster area. Susie's insurance company reimburses her for only $50,000. Her AGI is $100,000. What is the amount that Susie can deduct after limitations?

Group of answer choices

$0.

$49,900.

$60,000.

$109,900.