In the Current Year, John Barraclough Has $50,000 of Adjusted

In the current year, John Barraclough has $50,000 of adjusted gross income, a $10,000 casualty loss and a $2,000 casualty gain. How much is John's net deductible casualty loss after making all appropriate reductions?

A) $0
B) $2,900
C) $3,000
D) $7,900
E) $8,000