John Had Adjusted Gross Income of $60,000 John Had an Accident with His Personal Use Car

John had adjusted gross income of $60,000.During the year his personal use summer home was damaged by a fire.Pertinent data with respect to the home follows: $\begin{array}{lr}\text { Cost basis } & \$ 260,000 \\\text { Value before the fire } & 400,000 \\\text { Value after the fire } & 100,000 \\\text { Insurance recovery } & 270,000\end{array}$ John had an accident with his personal use car.As a result of the accident,John was cited with reckless driving and willful negligence.Pertinent data with respect to the car follows:
$\begin{array}{lll}\text {Cost basis }&\$80,000\\\text {Value before the accident }&56,000\\\text {Value after the accident }&20,000\\\text {Insurance recovery }&18,000\\\end{array}$
What is John's itemized casualty loss deduction?

A) $0
B) $2,000
C) $17,000
D) $18,000
E) None of these