Terry Has a Casualty Gain of $1,000 and a Casualty

Terry has a casualty gain of $1,000 and a casualty loss of $5,500,before the $100 floor and before the adjusted gross income limitation.The gain and loss were the result of two separate casualties occurring during the current year and both properties were personal-use assets.If Terry itemizes deductions on her current year return and has adjusted gross income of $25,000,what is Terry's gain or net itemized deduction as a result of these casualties?

A) $5,300 itemized deduction,$1,000 capital gain
B) $1,900 itemized deduction
C) $1,800 itemized deduction
D) $2,800 itemized deduction,$1,000 capital gain
E) None of the above