Which os fhte following is correct?

$($

a

$)$

$$A personal casualty loss incurred from a presidentially declared disaster is classified as a deduction from AGI.

$($

b

$)$

$$An Expense associated with rental property is classified as a deduction for AGI

$($

c

$)$

$$Real estate taxes on a taxpayer's personal residence are classified as deductions from AGI

$($

d

$)$

$$All are correct