Alan owns a ranch in Kansas. During the year, a tornado damaged one of his barns and destroyed some equipment. The following information provides the details of the losses Alan suffered from the tornado. 
How much loss from the tornado can he deduct on his tax return for the current year?
Definitions:
Water Retention
The accumulation of excess fluids in the body tissues, often leading to swelling.
Nonparents
Individuals who do not have children, either by choice or circumstance.
Child-Free
Individuals or couples who choose not to have children.
Infertile
The inability to conceive a child after a year or more of regular sexual intercourse without the use of birth control.
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