Nina was getting ready to go to a party and could not find her bracelet. She remembered wearing it last weekend and taking it off at a bar to show to friends. Her memory of the remainder of that evening is foggy, but she hadn’t seen or worn the bracelet since then. It had belonged to her grandmother, and Nina thinks the bracelet might be worth about $800. She has no idea how much her grandmother paid for it, and the bracelet is not insured. Nina contacted the bar and filed a police report, but the bracelet was not recovered. Can she deduct a casualty loss for the bracelet?