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

Susan's main home was destroyed in a federally declared disaster area on December 24th, 2014. She received an insurance reimbursement in excess of her loss in January of 2015. She spent all the money rebuilding the home in 2019.

Carl's vacation home was destroyed on January 6th, 2016. He received an insurance reimbursement resulting in gain on March of 2016. He spent the money rebuilding the vacation home in 2019.

Jake's personal car was stolen on June 4th, 2017. He received an insurance reimbursement in excess of his loss later that month. Jake spent the money on tools for his auto body shop business in 2019.

Lindsey's rental property was vandalized on July 4th, 2016. She received insurance reimbursements in excess of her loss in July of 2016. She has not yet repaired the rental property damage.