In 2016,Theo,an Employee,had a Salary of $30,000 and Experienced the Following

In 2016,Theo,an employee,had a salary of $30,000 and experienced the following losses:
Loss from damage to rental property
($10,000)
Unreimbursed loss from theft of business computer
(5,000)
Personal casualty gain
4,000
Personal casualty loss (after $100 floor)
(9,000)
​
Determine the amount of Theo's itemized deduction from these losses.

A) $0
B) $2,800
C) $2,900
D) $4,580
E) None of the above