On February 14, 2020, Maria's uninsured car was swept away in a flood caused by a federally declared major disaster. Her adjusted basis in the vehicle is $11,500. The fair market value of the vehicle at the time of the flood was $4,500. On May 27 of the same tax year, police recovered the vehicle. At that time, the fair market value of the vehicle was $490. What is the amount of Maria's casualty loss prior to inclusion of the loss limitation and AGI deductions? $11,000
$5,500
$4,500 ERROR
$4,010