Norm's Car, Which He Uses 100% for Personal Purposes, Was

Norm's car, which he uses 100% for personal purposes, was completely destroyed in an accident in 2019.The car's adjusted basis at the time of the accident was $13,000.Its fair market value was $10,000.The car was covered by a $2,000 deductible insurance policy.Norm did not file a claim against the insurance policy because he feared that reporting the accident would result in a substantial increase in his insurance rates.His adjusted gross income was
$14,000 (before considering the loss) .What is Norm's deductible loss?

A) $0
B) $100
C) $500
D) $9,500
E) None of these.