Which of the following would be considered a net loss during administration and it be...

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Accounting

Which of the following would be considered a net loss during administration and it be reported on schedule L?
A house fire that occurred prior to the decedents death.
Or, a theft that occurred during the settlement of the estate that is reimbursed by insurance.
Or, storm damage on the decedents residence that occurred during the settlement of the estate that is not reimbursed by insurance.
Or, both, the fire and the theft?

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