Harris Had Adjusted Gross Income in 2014 of $128,000

Harris had adjusted gross income in 2014 of $128,000. 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 2014 he received a $113,000 insurance settlement. What is Harris' allowable casualty loss deduction for 2014?

A) $4,100
B) $4,200
C) $9,100
D) $9,200
E) None of the above