27. Danny’s living room furniture and his flat screen television were damaged in a fire in his home in January 2011. In March 2011, his golf cart was damaged in a flood. He was able to establish the following information to determine his losses on these assets.

FMV BEFORE FMV AFTER INSURANCE DATE ASSET CASUALTY CASUALTY RECOVERY COST PURCHASED Television $4,600 $1,100 $2,000 $5,000 10 months ago Furniture 5,500 1,500 3,200 3,000 11 years ago Golf Cart 6,500 2,000 1,500 7,000 8 months ago Danny’s AGI is $37,000 before considering these casualties and he has

$10,000 of other itemized deductions. Determine Danny’s deductible casualty loss for 2011.