Constance,who Is Single,is in an Automobile Accident in 2016,and Her

question 35

Multiple Choice

Constance,who is single,is in an automobile accident in 2016,and her car sustains $6,200 in damages.Constance does not expect to recover any of the loss from her insurance company.Constance's 2016 AGI is $31,000.Her casualty loss is $3,000;she has other itemized deductions of $1,200.In 2017,Constance's insurance company reimburses her $2,800.Constance's 2017 AGI is $28,000.As a result,Constance must

• A)amend the 2017 return to show the $200 loss.
• B)do nothing and simply keep the $2,800.
• C)amend the 2016 return to show $0 loss and file her 2017 return to show $200 loss.
• D)do nothing to the 2016 return but report $2,800 of income on her 2017 return.

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Definitions:

Air Pollutant

Substances in the air that can have harmful effects on the health of living creatures or the environment, including gases, particulates, and biological molecules.

Global Warming

The ongoing rise in Earth’s surface temperature, primarily due to the emission of greenhouse gases from human activities, leading to climate change and associated impacts.

Stratosphere

The layer of the Earth's atmosphere located above the troposphere, characterized by a slight temperature increase with altitude and the presence of the ozone layer.

Human Health

Pertains to the holistic state of physical, mental, and social well-being of individuals, not merely the absence of disease or infirmity.