Lisa had a bad year and incurred the following: Loss of family heirloom china that was broken during a recent move $1,605, decline in the FMV of her home due to a nearby tornado $28,450, mischief, the family dog, accidentally chewed the hose tot he sink that created a flood in the utility room causing damage $3,000. If LIsa's AGI is $88,000, what is her casualty loss deduction?