Determine the net deductible casualty gain or loss for Jan Brady when her adjusted gross income was $43,000 in 2016 before the following occured:

Asset         Adj. Basis    FMV Before    FMV After    Insurance Reimbursement

A                $1,200            $2,000          $500               $450

B                 $14,000         $10,000          $4,900          $1,100

C                $500               $3,200            $1,700          $475

A and B were destroyed in the same casualty in March. C was destroyed in a seperate casualty in July.

All casualties were nonbusiness, personal-use property and none occured in a federally declared disaster area.

What is the amount of the net deductible casualty gain or loss that should be reported on Jan's Schedule A, line 20?