During 2018, Shipra's Apartment Is Burglarized and Her TV and Stereo

During 2018, Shipra's apartment is burglarized and her TV and stereo are taken. Her basis in the TV is $1,200 and it has a fair market value of $700. Her basis in the stereo is $400 and it has a fair market value of $600. What is Shipra's theft loss deduction (before considering the annual limitation based upon AGI) ?

A) $- 0 -
B) $900
C) $1,000
D) $1,200
E) $1,300