Which of the following isNOT 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) orunreimbursedby the insurance company.

B.Only netlossesexceeding 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 ofeach casualty loss eventis not allowed as a deduction similar to a "deductible" clause in an insurance policy.

D.Generally for a loss to bedeductible as acasualty, the lossmust result from a sudden unexpected event except for losses due to corrosive drywall.