The Kaplans, who live in Boise, Idaho, had adjusted gross income of $140,000 in 2019. During the year, their principal residence was severely damaged by a house fire in a federally declared disaster area. The pertinent financial information is as follows:

Cost basis =	$	134,000
Value before casualty =	$	156,000
Value after casualty =	$	20,000

The Kaplans had some insurance and in 2019 reached a settlement with the insurance company for $110,000 insurance settlement. What is their allowable casualty loss deduction for 2019?