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Dan Winkle and Megan Winkle file their return jointly and have incurred a loss due to theft of their boat which had a fair market value
of $48,000. The insurance paid damages of $11,000. What is the casualty loss deduction if AGI of Dan and Megan is $140,000 and
they itemize their deductions?
$0
$23,000
$22,900
$37,000



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