M Had Three Separate Casualties Involving Personal Use Property During

M had three separate casualties involving personal use property during the current year: M received insurance reimbursement as follows: $8,000 for damages to home; $700 for repair of car; and $5,000 for theft of silverware.What is M's deductible gain (or loss) on each casualty, respectively, before any percentage limit?

A) $1,900 loss, $200 loss, $3,000 gain
B) $2,000 loss, $300 loss, $3,000 gain
C) $10,000 loss, $1,000 loss, $7,000 loss
D) $10,000 gain, $2,000 loss, $2,000 loss