Problem 3-33 (0.1) In the current year, Wilson Enterprises, a calendar year taxpayer suffers a casual loss of $90,000. The casualty was attributable to a Federally dedared disaster. How much of the casualty loss will be deductible by Wilson under the following circumstances? .. Wilson is an individual proprietor and has At of $225.000 The casual loss was a personal loss, and the insurance recovered was $50,000 before any limitations Wilson can dama casualty loss as an itemized deduction of 6. Asume Wilson Corporation, and the insurance recovered was $50,000 before any limitations Wilson can deduct