Benjamin Has a $15,000 Section 1231 Gain from the Sale

Benjamin has a $15,000 Section 1231 gain from the sale of business-use real estate and a $3,500 long-term capital gain from the sale of Rhyne Corporation stock. Also, he suffers an $18,000 (net of insurance reimbursements and the $100 floor) personal-use property casualty loss. No net Section 1231 losses have been deducted as ordinary losses in prior years. Benjamin's current-year adjusted gross income will increase (decrease) by what amount?

A) $500
B) $3,500
C) $15,000
D) $15,800
E) $18,500