Constance, who is single, is in an automobile accident in 2012, and her car sustains $6,200 in damages. Because both drivers received tickets in the accident, Constance does not expect to recover any of the loss from her insurance company. Constance's 2012 AGI is $31,000. Her casualty loss is $3,000; she has other itemized deductions of $1,200. In 2013, Constance's insurance company reimburses her $2,800. Constance's 2013 AGI is $28,000. As a result, Constance must:
A) amend the 2012 return to show the $200 loss.
B) do nothing and simply keep the $2,800.
C) amend the 2012 return to show $0 loss and file her 2013 return to show $200 loss.
D) do nothing to the 2012 return but report $2,800 of income on her 2013 return.