In $2023,$ the U$.$S$.$ President declared a federal disaster due to flooding in West Virginia. Lisa lives in that area and lost her home in the flood. What choice does she have regarding when she can claim the loss on her tax return?

A$.$ It must be claimed in $2022$ if the return has not been filed by the date of the loss.

B$.$ It must be claimed in $2023$ if the loss is greater than the modified adjusted gross income.

C$.$ It may be claimed in $2024$ if an election is filed with the $2023$ return.

D$.$ It may be claimed in $2022$ or $2023.$