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31. during a meeting with your client, richard, he is surprised to learn from you that, under '165, he could have deducted a 2017 casualty

31. during a meeting with your client, richard, he is surprised to learn from you that, under '165, he could have deducted a 2017 casualty loss he experienced due to:

a) insects.

b) a drought.

c) progressive deterioration.

d) a sonic boom.

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