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% of AGI floor for all casualty losses during the year 

d. A limit of two casualty events per year that generates a deductible loss 

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