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Virginia Contrell experience damage to her primary residence in South Carolina as a result of Hurricane Florence in Sept 2018. Virginia was not required to

Virginia Contrell experience damage to her primary residence in South Carolina as a result of Hurricane Florence in Sept 2018. Virginia was not required to file in 2017. Which of the following should Virginia do? a) There is nothing else for Virginia to do as she cannot itemize her deductions b) Virginia should amend her tax return for 2018, using the qualified rules for form 4684 to see if the increased amount will allow her to itemize her deductions on the amended return. c) Virginia may amend her 2018 return using the qualified disaster rules for form 4684 and adding that amount to her standard deduction on the amended return. d) Virginia can use the qualified disaster rules for form 4684 and add that amount to her standard deduction on her 2019 tax return.

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