In August $2022,$ Kobe's home was destroyed by fire in a federally declared major disaster. His adjusted basis in the home at the time of the fire was $$120,000.$ The home was worth $$200,000$ before the fire and $$0$ after the fire. What is the amount of Kobe's casualty loss prior to inclusion of the loss limitation$?$

O $$200,000$

O $$120,000$ O $$100,000$

O $$80,000$