This year D's hunting cabin worth $50,000 (basis $52,000) was completely destroyed by fire. The area was designated a federal disaster area. The cabin was uninsured. If D's A.G.I. is $40,000 this year, how much of the loss may be claimed? What type of deduction is the casualty (FOR AGI, ITEMIZED, MISC. ITEMIZED)? SHOW ALL WORK