Linda paid the following expenses in 2019 relating to her home: realty taxes, $4,000; mortgage interest, $7,000; casualty insurance, $390. Linda does not rent out any portion of her home. The casualty insurance premium of $390 is

Allowed as an itemized deduction subject to the $100 floor and the 10%-of-adjusted-gross-income floor.
B.	Deductible in arriving at adjusted gross income.
C.	Not deductible.
D.	Allowed as an itemized deduction subject to 2 percent floor