Problem: Eric and Samantha, joint filers, had AGI of $90,000 and will itemize for the year. They endured the following unfortunate events: Samantha discovered her antique brooch had been stolen. She paid $6,000 for the brooch, and it was not covered by insurance. As a result of a short in their electrical grid, they lost their vacation home to fire. They had replacement-value insurance on the home. They paid $285,000 for the home last year, and received insurance proceeds of $290,000. They completely lost a car in a flood that was a federally declared emergency disaster. According to Kelly Blue Book, the value of the car before the disaster was $24,000. They originally paid $35,000 for the car and received $15,000 from the insurance company. In the same flood, they completely lost an ATV. They paid $32,000 for the ATV, and it had a replacement cost of $37,000. They had owned the ATV for 3 years, and they received $20,000 from the insurance company. What is their casualty loss deduction?