Which of the following taxpayers does NOT have a deductible loss from identity theft?

June fell victim to a phone scam. She gave identity thieves her personal bank account information and $20,000 was stolen.

Edward, a sole proprietor, was the target of a phishing attempt. His banking username and password were stolen and thieves took $15,000 from his business checking account.

Allie owns residential rental property. Identity thieves impersonated her and took out a $ 25,000-second mortgage on her rental property that Allie must now repay.

PJH Partnership allows its employee William to sign checks. William's brother Arnold impersonated William and wrote checks totaling $10,000.