$37-41.$ A tornado damaged Louise's home on August $17,$ this year. The tornado was a federally declared disaster. To restore the destroyed property she paid the following amounts:

$$80,000$ to repair the damage to the house. The house originally cost $$70,000$ and was worth approximately $$90,000$ at the time of the tornado.

Louise filed a claim with her insurance company and received $$65,000.$ She has AGI of $$30,000.$

$37.$ The measurte of the loss as the starting point of the calculation is:

a$.$ $$80,000.$

b$.$ $$70,000.$

c$.$ $$90,000.$

d$.$ None of the above.