Final answer:
Maria would report a Schedule A loss of $11,500 for the car and no loss for the iPad.
Step-by-step explanation:
Maria would report her losses by adding the decrease in fair market value of the car and the stolen iPad to her adjusted basis, and subtracting the result from the original purchase price of the car and iPad.
The loss for the car would be $17,000 - $5,500 = $11,500, and the loss for the iPad would be $500 - $500 = $0.
Since the iPad loss is less than the $100 minimum floor, it is not deductible. Therefore, Maria would report a Schedule A loss of $11,500 for the car and no loss for the iPad.