单项选择题
During 2018, Shipra's apartment is burglarized and her TV and stereo are taken.Her basis in the TV is $1,200 and it has a fair market value of $700.Her basis in the stereo is $400 and it has a fair market value of $600.What is Shipra's theft loss deduction (before considering the annual limitation based upon AGI)?()
A、$0
B、$900
C、$1,000
D、$1,200
E、$1,300
A.Her
B.Her
C.What