As a result of a storm, a tree fell on Olivia's house in December $2022,$ and she suffered $$5,000$ in damage. The President did not declare the storm a federally declared disaster. Olivia filed a claim with her insurance company and reasonably expected the entire amount of the claim to be covered by her insurance company. In January $2024,$ Olivia's insurance company paid her $$3,000$ and determined it did not owe her the remaining $$2,000$ from her claim. The $$2,000$ personal casualty loss is sustained in $2024$ even though the storm occurred in $2022.$ Therefore, under the Tax Cuts and Jobs Act $($TCJA$),$ Olivia can deduct what amount as a casualty loss on her $2024$ income tax return?OA$.$ $$0.$ $$500$ c$.$ $$1,000$OD$.$ $$2,000$