Which of the following losses are potentially deductible on Schedule A?

A :Carlos had his personal car stolen in March. It was never recovered. The value was $12,000, and he received $6,000 from the insurance company.

B:Rowena suffered $4,000 of wind damage to her personal residence. It was not part of a declared disaster.

C: Jordan's car was destroyed in a tornado. The value was $12,000, and she received $6,000 from the insurance company. It was part of a declared disaster.

D: Allison suffered $4,000 of wind damage to the building she purchased for her crafting business. It was not part of a declared disaster.