TXX5768 real estate taxation

Which of the following is NOT a requirement to deduct a casualty loss on a taxpayer's residence?

	A.	The portion of the loss that is deducted must be uninsured (policy deductible) or unreimbursed by the insurance company.
	B.	Only net losses exceeding ten percent of the taxpayer's adjusted gross income are tax deductible.
	C.	For tax years after 2009, in addition to the 10% adjusted gross income limitation, the first $500.00 of each casualty loss event is not allowed as a deduction similar to a "deductible" clause in an insurance policy.
	D.	Generally for a loss to be deductible as a casualty, the loss must result from a sudden unexpected event except for losses due to corrosive drywall.