Which of the following taxpayers will be allowed a casualty loss?

A tornado whips through Jasmine's neighborhood and severely damages her car.

Jarrod's personal home, located in a federally declared disaster area, developed severe damage from termites.

Tatiana wore her new diamond engagement ring while at the beach. As she was wading in the water, the ring fell off and was lost.

When Marcus returned home from shopping, he noticed his cherished antique ceramics smashed on the floor. His two cats had caused $1,000 of damage.