Which of the following statements accurately describes a net casualty loss for 2018?

A taxpayer may claim a net casualty loss for the gradual erosion of a private beach. A taxpayer may claim a net casualty loss damage to property due to the taxpayer's negligence. A net casualty loss be claimed if three loss is attributable to a federally declared disaster. A taxpayer's may claim a net casualty loss for the theft of the taxpayers boat.