The following information pertains to cole’s personal residence, which sustained (federally declared disaster area) casualty fire damage in 2019: adjusted basis $150,000 fair market value immediately before the fire 200,000 fair market value immediately after the fire 180,000 fire damage repairs paid for by cole in 2019 10,000 the house was uninsured. before consideration of any "floor" or other limitation on tax deductibility, the amount of this 2019 casualty loss was