In the current year, Juan's home was burglarized. He had the following items stolen: ∙ Securities worth $25,000. Juan purchased the securities four years ago for $20,000. ∙ New tools that Juan had purchased two weeks earlier for $8,000. He uses the tools in making repairs at an apartment house that he owns and manages. ∙ An antique worth $15,000. Juan inherited the antique (a family keepsake) when the property was worth $11,000. Juan's homeowner's policy had a $50,000 deductible clause for thefts. If his salary for the year is $50,000, determine the amount of his itemized deductions as a result of the theft. a. $6,000 b. $3,100 c. $26,100 d. $26,500 e. None of these choices are correct.