In 2019, Wally Had the Following Insured Personal Casualty Losses

In 2019, Wally had the following insured personal casualty losses (arising from one casualty in a Federally declared disaster area) .Wally also had $42,000 AGI for the year before considering the casualty. $\begin{array}{cccc}&& \underline{\text { FairMarketValue} }\\\underline{\text { Asset }} & \underline{\text { AdjustedBasis }} & \underline{\text { Before }} &\underline{ \text { After }} &\underline{\text { Insurance Recovery }}\\A&\$ 9,200 & \$ 8,000 & \$ 1,000 & \$ 2,000 \\B&3,000 & 4,000 & -0- & 4,000 \\C&3,700 & 1,700 & -0- & 900\end{array}$
Wally's casualty loss deduction is:

A) $1,500.
B) $1,600.
C) $4,800.
D) $58,000.
E) None of these.