Multiple Choice $5-35$

Other Itemized Deductions $($LO $5\mathrm{.}10)$

Which of the following is not a possible limitation on the deduction of a personal casualty loss in $2023?$

$8.$ A personal casuality not associated with a federally declared disaster

b$.$ A $$100$ floor for each casualty event

c$.$ The lesser of the fair market value of the property or the adjusted basis at the time of the loss

d$.$ A $10$ percent of AGI floor for all casualty losses during the year

e$.$ All of these choices are possible limitations on a personal casualty loss.