Which of these taxpayers has a casualty or theft gain? *

Aaron's personal-use vehicle (FMV $9,000, basis $15,000) was stolen and never recovered. His insurance reimbursed him $8,000 for the loss.

Elaine's main home (FMV $125,000, basis $105,000) was damaged by wind in a hurricane that was declared a federal disaster. Her insurance reimbursed her $12,000 for the damages.

Kirk's main home (FMV $250,000, basis $225,000) was damaged by a wildfire that was declared a federal disaster. His insurance reimbursed him $50,000 for the damages.

Gwen's diamond engagement ring (FMV $5,000, basis $2,500) was stolen and never recovered. Her insurance reimbursed her $4,000 for the loss.