In 2014, Theo, an Employee, Had a Salary of $30,000

In 2014, Theo, an employee, had a salary of $30,000 and experienced the following losses:
$\begin{array}{lr}\text {Loss from damage to rental property }&(\$10,000) \\\text {Unreimbursed loss from theft of business }&(5,000) \\\text {Personal casualty gain }&4,000\\\text {Personal casualty loss (after \( \$ 100 \) floor) }&(9,000) \\\end{array}$

Determine the amount of Theo's itemized deduction from these losses.

A) $0.
B) $2,800.
C) $2,900.
D) $4,580.
E) None of the above.