which of the following is true regarding allowable deductions for personal casualty losses incurred by individual taxpayers in 2019? they are reduced by $100 per casualty event and then by 10% of agi, they can never be deducted in 2018 if the casualty event happens in 2019 , they cannot create or increase an hol, they are reduced by $500 per casualty event and then by 25% of Agi