Which of the following taxpayers meets the requirements for postponing casualty gain after receiving money or other unlike property as a reimbursement?

Blanca's vacation home was destroyed on May 7th, 2018. She received an insurance reimbursement resulting in gain on July 15, 2018. She spent the money rebuilding the vacation home and purchasing a motorcycle in 2021.

Carmine's personal car was stolen on July 4th, 2018. He received an insurance reimbursement in excess of his loss later that month. Carmine spent the money on tools for his auto body shop business in 2021.

Lulu's rental property was vandalized on April 1st, 2017. She received insurance reimbursements in excess of her loss in July of 2017. She has not yet repaired the rental property damage.

Yaeger's main home was destroyed in a federally declared disaster area on December 25th, 2018. He received an insurance reimbursement in excess of his loss in January of 2019. He spent all the money rebuilding the home in 2021.