Stella, single, owned a personal-use van that she bought for $20,000. The van was damaged in a fire (a federally-declared disaster) in 2020. The FMV of the van before the fire was $35,000, and the FMV after the fire is $8,000. Stella received $3,000 from her insurance company as a result of the loss. What amount, if any, can Stella deduct in 2020 as a result of the loss? 

Stella\'s 2019 AGI is $100,000 and her 2020 AGI is $150,000.