$1.$ Sam is a self$-$employed concrete worker. He and his wife are accrual basis taxpayers and file a join return. Sam poured a driveway for Jenna and billed her $$13,000.$ Jenna paid Sam $$10,000$ and refused to pay the remainder of the bill, claiming the fee to be exorbitant. Sam took Jenna to Small Claims Court for the unpaid amount and was awarded a $$1,000$ judgement. Sam was able to collect the judgement but not the remainder of the bill from Jenna. Whta amount of loss may Sam deduct in the current year?