In $2022,$ Grant$$s personal residence was completely destroyed by fire. Grant was insured for $100\%$ of his actual loss, and he received the insurance settlement. Grant had adjusted gross income, before considering the casualty item, of $$30,000.$ Pertinent data with respect to the residence follows:

Cost basis

$$280,000$

Value before casualty

$250,000$

Value after casualty

$0$

What is Grant$$s allowable casualty loss deduction? What would Grant$$s casualty loss deduction be if there were no insurance settlement proceeds and the loss was from a Federally declared disaster area?