Cora was in Europe from Thanksgiving of 2018 until early January of 2019. When she returned, she found her home office had been broken into and equipment with a fair market value of $40,000 and a basis of $54,000 was missing. Her adjusted gross incomes in 2018 and 2019 are $56,000 and $72,000, respectively. If she is a calendar-year sole proprietor, what is her theft deduction, and in which year should she take the deduction?