In 2016,Wally Had the Following Insured Personal Casualty Losses (Arising

In 2016,Wally had the following insured personal casualty losses (arising from one casualty) .Wally also had $42,000 AGI for the year before considering the casualty.
Fair Market Value
​
Asset
Adjusted Basis
Before
After
Insurance Recovery
A
$9,200
$8,000
$1,000
$2,000
B
3,000
4,000
-0-
4,000
C
3,700
1,700
-0-
900
Wally's casualty loss deduction is:

A) $1,500.
B) $1,600.
C) $4,800.
D) $58,000.
E) None of the above.