Which of the following cannot be claimed as a tax deduction?

Group of answer choices

Mark incurred a $$1,000$ theft loss when his watch was stolen $($where is what stolen was not a federally declared disaster area$)$

Mary paid $$100$ of interest on her home mortgage

Amy incurred a $$1,000$ casualty loss when her home was destroyed by a tornado in a federally declared disaster area

A corporation can deduct as a theft loss the amount of ransom it paid for its kidnapped chief executive officer