In 2017, Wally Had the Following Insured Personal Casualty Losses

In 2017, 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. Wally's casualty loss deduction is:

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