During the year, R had various losses. Explain whether each of the following would qualify as a casualty loss.

a) Loss of stove due to electrical fire.

b) Damage to water pipes from freezing temperatures in Southern California.

c) Loss of tree from Dutch elm disease.

d) Ruined carpeting from clogged sewer line.

e) Hole in his suit from cigarette ashes he dropped; ruined shirt from pen leaking.

f) Damage to both his and his neighbor’s car while R’s son drove R’s car.

g) Luggage and contents seized by a foreign government during a European vacation.