John Had Adjusted Gross Income of $60,000 in 2019 John Had an Accident with His Personal Use Car

John had adjusted gross income of $60,000 in 2019.During the year, his personal use summer home was damaged by a fire.Pertinent data with respect to the home follows: $\begin{array} { l r } \text { Cost basis } & \$ 260,000 \\ \text { Value before the fire } & 400,000 \\ \text { Value after the fire } & 100,000 \\ \text { Insurance recovery } & 270,000 \end{array}$

John had an accident with his personal use car. As a result of the accident, He was cited with reckless driving and willful negligence. Pertinent data with respect to the car follows:

$\begin{array} { l r } \text { Cost basis } & \$ 80,000 \\ \text { Value before the accident } & 56,000 \\ \text { Value after the accident } & 20,000 \\ \text { Insurance recovery } & 18,000 \end{array}$ What is John's itemized casualty loss deduction?

A) $0
B) $2,000
C) $17,000
D) $18,000
E) None of these.