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Niosha has AGI of $100,000 in 2014. During 2014, Niosha also had an uninsured personal casualty loss of $15,000 (after the $100 reduction). The personal casualty loss related to an accident that Niosha had with Rose. Niosha carried no collision insurance and Rose was also an uninsured motorist. Assume Niosha itemizes deductions in 2014. What is the casualty loss amount that Niosha may actually deduct? a. $15,000 b. $10,000 c. $5,000 d. $0 Refer to the facts in the previous question. However, for purposes of this question assume that Niosha takes the standard deduction in 2014. What is the casualty loss amount that Niosha may deduct? a. $15,000 b. $10,000 c. $5,000 d. $0
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