Complete the research report for this module, according to the following instructions.

In early 2017, Brad Smith, parked his car on a steep street in San Francisco, California. The car is his personal car and he forgot to set the hand brake. As a result of Brad's negligence, the car rolled down the street and ran into the porch of Simon's house. Simon happened to be sitting on the porch and was injured in the accident. Brad had to pay to fix everything. He paid the following amounts later in 2017:

Medical expenses for Simon's injuries $5,500

Repairs to Brad's car $7,000

Repairs to Simon's porch $8,500

Fine for traffic violation $275

Using only the Code and Regulations, determine which of these payments, if any, would qualify as casualty loss treatment (ignoring the percentage limitations) for Brad.