92. Fred Forgetful parks his personal car on a hill in sunny California and fails to properly set the brake or curb the wheels. As a result of Fred’s negligence, the car rolls down the hill, damages Lucky’s front porch, injures Lucky (who was sitting on the porch), and damages Fred’s car. Due to the accident, Fred is forced to pay the following unreimbursed amounts.

Using only the Regulations and Code, determine which of these payments, if any, would qualify for casualty loss treatment (before any percentage limitations)
as to Fred.

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Medical expenses for Lucky's injuries $5,500 Repairs to Fred's car 7,000 Repairs to Lucky's porch 8,500 Fine for traffic violation 275