tom incurred two casualties during the year . The first involved his car which was involved in an accident . Tom's basis in the car was $15 000 Prior to the accident , the car was worth $5 000 ; after the accident it was worth $2 800 . Tom's insurance company reimbursed him $1 090 for his loss . The second casualty involved a theft of artwork from his home . Tom purchased the artwork for $22 090 and it was worth $35 090 at the time of the theft . Tom's insurance company reimbursed him $10 090 for his loss . If Tom AGI is $55 000 , his casualty and theft loss deduction on Schedule A is 87.500 b ST.700 87.600 d . SO None of the above