Your client, Jason, suffered greatly this year. In January, a hurricane

$($federally declared disaster$)$ damaged his sailboat and in July, Jason$$s

motorcycle was stolen from his vacation home during a tornado

$($another federally declared disaster$).$ The area had been evacuated

because of the tornado. Jason originally paid $$27,000$ for the boat, but

he was able to repair the damage for $$6,200.$ Jason paid $$15,500$ for

the motorcycle, but it was worth $$17,000$ before it was stolen.

Insurance reimbursed $$1,000$ for the boat repairs and the cycle was

uninsured.

$1)$ What is Jason$$s deductible casualty loss if his AGI is $$50,000?$

$2)$ What is Jason$$s deductible casualty loss if his AGI is $$150,000?$