Which of the following taxpayers does NOT have a loss attributable to a qualified disaster?...

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Which of the following taxpayers does NOT have a loss attributable to a qualified disaster? Elaine's car was flooded due to a federal disaster on October 9, 2018. Marshall's roof was damaged due to a federal disaster on February 13, 2019. Clay's home was flooded due to a federal disaster on February 6, 2020. Phoebe's rental property suffered fire damage due to a federal disaster on August 18, 2020

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