Which of the following is not a possible limitation on the deduction of a personal casualty loss?

a. The lesser of the fair market value of the property or the adjusted basis at the time of the loss

b. A $100 floor for each casualty event

c. A 10 percent of AGI floor for all casualty losses during the year

d. A personal casualty not associated with a federally declared disaster

e. All of the above are possible limitations on a personal casualty loss