John Had Adjusted Gross Income of $60,000 in 2018 John Had an Accident with His Personal Use Car

John had adjusted gross income of $60,000 in 2018. During the year his personal use summer home was damaged by a fire. Pertinent data with respect to the home follows:

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

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