Which statement is correct for federally declared disaster area cadualties?

A taxpayer may choose to deduct the disaster area casualty loss on tge tax return for the yeat before the year in which the disaster occured

The taxpayer has three years after the due daye of the casualty year tax return to file an amendment to claim a disaster area cadualty for the preceding year

Taxpayers can claim a casualty if a state or local government orders a taxpayer to tear down or relicate their home within two years of a federally declared disaster

Grants received under the disaster relief and emergency assistance act are taxable for both federal snd state