Mark had a structure that was destroyed by hurricane Michael, in a federally declared disaster area. Unfortunately, he had no insurance coverage on the structure. He gives you the following information: Fair Market Value of Structure before casualty $12,000 Adjusted Basis of building 18,000 Mark's Adjusted Gross Income before casualty 5,000 (2)Compute his deduction assuming this structure was used in his business. Show in your answer WHERE this deduction would be taken