Ca taxpayer loses $$100,000$ on a home due to a landslide. The region is not impacted by a Presidential Disaster Zone. Is this deductible and where?

A: Yes $-$ It is deductible on the state return, but not on the federal return due to the changes in the TCJA.

B: Yes $-$ It is deductible as a casualty loss on both the federal and the state return.

C: Yes $-$ It is deductible as a casualty loss on the federal return but not the state return.

D: No $-$ Casualty losses not connected to a Presidential Disaster Zone are completely nondeductible at both the federal and state level.