In the Current Year, Juan's Home Was Burglarized

In the current year, Juan's home was burglarized. Juan had the following items stolen: ​
Juan's homeowner's policy had a $50,000 deductible clause for thefts. If Juan's salary for the year is $50,000, determine the amount of his itemized deductions as a result of the theft.

A) $3,100
B) $6,000
C) $26,100
D) $26,500
E) None of the above