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Frank Lyon was held up and robbed of $800 cash in June 2014.  One month later, Frank had $2,000 cash stolen from him by his housekeeper.  Frank’s adjusted gross income for 2014 was $10,000.  How much was deductible by Frank for theft losses in 2014?
A. $900
B. $1,800
C. $1,700
D. $1,600
Answer:D
D is corrent. Nonbusiness theft losses are deductible to the extent that each loss is in excess of $100, and the taxpayer’s net nonbusiness casualty and theft losses exceed 10% of AGI. Thus, Frank can deduct $1,600 [($800 – $100) + ($2,000  – $100)  – (10% x $10,000)].
A is incorrect. The allowable deduction totals $1,600.
A is incorrect. The allowable deduction totals $1,600.
A is incorrect. The allowable deduction totals $1,600.