Constance,who Is Single,lives in an Area That Suffered a Major

Multiple Choice

Constance,who is single,lives in an area that suffered a major hurricane in 2019 which was declared a federal disaster.Her car sustained $6,200 in damages.Constance does not expect to recover any of the loss from her insurance company.Constance's 2019 AGI is $31,000.Her casualty loss is $3,000; she has other itemized deductions of $5,200.In 2020,Constance's insurance company reimburses her $2,800.Constance's 2020 AGI is $28,000.As a result,Constance must

A) amend the 2019 return to show the $200 loss.
B) do nothing and simply keep the $2,800.
C) amend the 2019 return to show $0 loss and file her 2020 return to show $200 loss.
D) do nothing to the 2019 return but report $2,800 of income on her 2020 return.