Darwin owns a vacation home near Lake Superior. In the current year, there was a severe drought in the area and wildfires destroyed trees and homes nearby. Unfortunately, Darwin's home was one of them. Although the vacation home is a personal asset, the tax law allows a loss deduction, including if attributable to a federally declared disaster. A casualty; thefts ) B wild-fire; floods ) C casualty; floods ) C wild-fire; thefts )