Ghon and Li own a home on Lake Gibran. During a heavy rainstorm, the lake overflows and floods the basement, which is used as their family room. The entire con- tents of the basement (rug, furniture, stereo, and so on) are destroyed. The insurance adjuster estimates that the damage to the basement and its contents is $13,500. Ghon and Li do not have flood insurance, so the insurance company will reimburse them only $2,700 for the damage. If their adjusted gross income for the year is $58,000, what is their deductible casualty loss?