Harris Had Adjusted Gross Income in the Current Year of $126,000

Harris had adjusted gross income in the current year of $126,000. During the year his personal summer home was almost completely destroyed by a cyclone. Pertinent data with respect to the home follows: Harris was partially insured for his loss and in the current year he received a $113,000 insurance settlement. What is Harris' allowable casualty loss deduction for the current year?

A) $0
B) $3,300
C) $3,400
D) $15,900
E) None of the above