Robert’s community was struck with a hurricane. during the storm a tree blew over and destroyed his car. the storm was declared a federal disaster (fema code em-5566). the market value of the car on the date of destruction was $14,000. robert purchased the car in july 2015 at a cost of $18,500. robert’s car was only partially covered for this type of loss and paid him $5,000. calculate robert’s casualty or theft loss on form 4684 and carry any deductible amount to the casualty and theft loss section of the schedule a.