Norm's car, which he uses 100% for personal purposes, was completely destroyed in an accident in 2017. the car's adjusted basis at the time of the accident was $13,000. its fair market value was $10,000. the car was covered by a $2,000 deductible insurance policy. norm did not file a claim against the insurance policy because of a fear that reporting the accident would result in a substantial increase in his insurance rates. his adjusted gross income was $14,000 (before considering the loss). what is norm's deductible loss?