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:
$\begin{array}{ll}\text { Cost basis } & \$ 260,000 \\\text { Value before the fire } & 400,000 \\\text { Value after the fire } & 100,000 \\\text { Insurance recovery } & 270,000\end{array}$
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:
$\begin{array}{lr}\text { Cost basis } & \$ 80,000 \\\text { Value before the accident } & 56,000 \\\text { Value after the accident } & 20,000 \\\text { Insurance recovery } & 18,000\end{array}$
What is John's itemized casualty loss deduction?

A) $0.
B) $2,000.
C) $17,000.
D) $18,000.
E) None of the above.