In $2023,$ the U$.$S$.$ President declared a federal disaster due to the flooding in Houston. Danielle lives in that area and lost her home in the flood. What choice best reflects her options regarding when she can claim the loss on her tax return?

Multiple Choice

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

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

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

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