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Wes Owned a Business Which Was Destroyed by Fire in May

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Wes owned a business which was destroyed by fire in May 2017.Details of his losses follow:
Wes owned a business which was destroyed by fire in May 2017.Details of his losses follow:    His AGI without consideration of the casualty is $45,000. What is Wes's net casualty loss deduction for 2017? His AGI without consideration of the casualty is $45,000.
What is Wes's net casualty loss deduction for 2017?

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