On the night of October 14, 20X14, a hurricane caused serious damage to Paige’s personal vehicle and to the roof of her personal residence, a townhome. Just prior to the hurricane, Paige had a $200,000 basis in her home and a $12,000 basis in her vehicle, which had a fair market value just prior to the hurricane of $10,000. The damage to the roof is appraised at $7,000, and the fair market value of the vehicle immediately after the hurricane is appraised at $5,000. Paige is uninsured and has a 20X14 AGI of $40,000. What amount of casualty loss deduction may Paige claim on her 20X14 tax return as a result of the hurricane?

a. $9,800

b. $7,900

c. $9,900

d. $7,800