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In $2024,$ Grant's personal residence was completely destroyed by fire. He 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?

a$.$ $$10,000$

b$.$ $$6,500$

c$.$ $$6,900$

d$.$ $$0$