Which of the following taxpayers meets the requirements for postponing casualty gain after receiving money or other unlike property as a reimbursement? Brandi's vacation home was destroyed on April $4,2019.$ She received an insurance reimbursement resulting in gain on June $11,2019.$ She spent the money rebuilding the vacation home and purchasing a jet$-$ski in $2022.$ Hilde's rental property was vandalized on June $27,2018.$ She received insurance reimbursements in excess of her loss in August $2018.$ She has not yet repaired the rental property damage. Paulie's personal vehicle was stolen on August $19,2019.$ He received an insurance reimbursement in excess of his loss later that month. Paulie spent the money on supplies for his tanning booth business in $2022.$ Sigi's main home was destroyed in a federally declared disaster area on December $29,2018.$ He received an insurance reimbursement in excess of his loss in March $2019.$ He spent all the money rebuilding the home in $2022.$