[单选题]
Four years ago, an individual taxpayer purchased silver coins at face value for USD200. The coins were stolen in the current year, when their fair market value was USD1,000. The coins were not covered by insurance. Without considering the limit based on AGI, what is the maximum amount of loss that the taxpayer can deduct on the current year's tax return?
A .USD 100
B .USD 200
C .USD 1,000
D .USD 900
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