[单选题]
Alex and Myra Burg, married and filing joint income tax returns, derive their entire income from the operation of their retail candy shop. Their adjusted gross income was USD50,000. The Burgs itemized their deductions on Schedule The following unreimbursed cash expenditures were among those made by the Burgs during the year:Repair and maintenance of motorized wheelchair for physically handicapped dependent childUSD300Tuition, meals, and lodging at special school for physically handicapped dependent child in the institution primarily for the availability of medical care, with meals and lodging furnished as necessary incidents to that care4,000State income tax1,200Self-employment tax7,650Four tickets to a theatre party sponsored by a qualified charitable organization; not considered a business expense; similar tickets would cost USD25 each at the box office160Repair of glass vase accidentally broken in home by dog; vase cost USD500 5 years ago; fair value USD600 before accident and USD200 after accident90Fee for breaking lease on prior apartment residence located 20 miles from new residence500Security deposit placed on apartment at new location900Without regard to the USD100 "floor" and the adjusted gross income percentage threshold, what amount should the Burgs deduct for the casualty loss in their itemized deductions on Schedule A for the current year?
A .USD0
B .USD400
C .USD90
D .USD300
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