In Early 2013,Conrad Corporation Discovered Their Bookkeeper Had Embezzled $30,000

In early 2013,Conrad Corporation discovered their bookkeeper had embezzled $30,000 over the last three years at a rate of approximately $10,000 per year.Conrad also suffered uninsured hurricane damage of $40,000 late in 2013 in a presidentially declared disaster are a.If Conrad wants to deduct its losses at the earliest time possible,what are the amounts (before any limitations) and year(s) of its loss deduction?

A) 2013 = $70,000
B) 2012 = $30,000,2012 = $40,000
C) 2012 = $40,000,2013 = $30,000
D) 2011 = $10,000,2012 = $10,000;2013 = $50,000
E) None of the above