which of the following is true regarding allowable deductions for personal casualty losses incurred by individual taxpayers in 2019? A) They are reduced by $100 per casualty event and then by 10% of AGI. B) They can never be deducted in 2018 if the casualty happens in 2019. C) They cannot create or increase an NOL. D) They are reduced by $500 per casualty event and then by 25% of AGI.