Answer:
a) The total casualty loss after the $100 deducted is $9,341.
$9,441 - $100 = $9,341
b) 10% of their adjusted gross income is equivalent to $6,748.10.
$6,748.10 × 1 = $6,748.10
c) Their casualty loss deduction is $2,592.90
$9,341 - $6,748.10 = $2,592.90