On January 1, 2006, Jim leased a building to be used in his business as an office building. The lease will terminate on December 31, 2014. On February 2, 2008, Jim made a capital improvement to the exterior of the building. The cost of the leasehold improvement to Jim was $80,000. Jim has no legal rights in the capital improvement after the termination of the lease. Determine Jim's 2014 loss deduction for unrecovered costs, if any, with respect to the leasehold improvement as a result of the termination of the lease.