In 2015,Grant's Personal Residence Was Completely Destroyed by Fire

In 2015,Grant's personal residence was completely destroyed by fire.Grant was insured for 100% of his actual loss,and he received the insurance settlement.Grant had adjusted gross income,before considering the casualty item,of $30,000.Pertinent data with respect to the residence follows: Cost basis $280,000 Value before casualty 250,000 Value after casualty -0- What is Grant's allowable casualty loss deduction?

A) $0
B) $6,500
C) $6,900
D) $10,000
E) $80,000