which of the followingtaxpayers has a deductible loss from identity thief?

ashen he hasnt received rent from his tenant for several months because his tenant was a victim of identity theft and had $5000 stolen

geraldine she fell victim to a phone scam shegave identitythieves her personal bank account information and$8000 was taken

harris he is sole proprietor and was the target of a phishing attempt he does not have a business checking account but the login information for his personal checking account was stolen and thieves took $10000 from the account

jessica she owns residential rental property identity thieves impersonated her and took out a $50000 second mortage on her rental property that jessica must now repay