In 2021, Wilson Enterprises, a calendar year taxpayer, suffers a casualty loss of $135,000. The casualty was attributable to a Federally dedared disaster. How much of the casualty loss will be deductible by Wilson under the following circumstances? a. Wilson is an individual proprietor and has AGI of $337,500. The casualty loss was a personal loss, and the insurance recovered was $74,250 before any limitations. Wilson can daim a casualty loss as an itemized deduction of \$ b. Assume Wilson is a corporation, and the insurance recovered was $74,250 before any limitations. Wilson can deduct