John Had Adjusted Gross Income of $60,000

John had adjusted gross income of $60,000.During the year his personal use summer home was damaged by a fire.Pertinent data with respect to the home follows:
Cost basis
$260,000
Value before the fire
400,000
Value after the fire
100,000
Insurance recovery
270,000
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John had an accident with his personal use car.As a result of the accident,John was cited with reckless driving and willful negligence.Pertinent data with respect to the car follows:
Cost basis
$80,000
Value before the accident
56,000
Value after the accident
20,000
Insurance recovery
18,000
​
What is John's itemized casualty loss deduction?

A) $0
B) $2,000
C) $17,000
D) $18,000
E) None of the above