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In 2022, Amelias pleasure boat that she purchased in 2015 for $48,500 was destroyed by a hurricane in a part of Florida that was declared

In 2022, Amelias pleasure boat that she purchased in 2015 for $48,500 was destroyed by a hurricane in a part of Florida that was declared a Federal Disaster Area. Her loss was not totally covered by her insurance. On what form(s) will Amelia report this loss?

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