Juanita, Who Is Single, Lives in an Area That Suffered

Juanita, who is single, lives in an area that suffered a major hurricane which was declared a federal disaster. Her car sustained $6,200 in damages. Juanita does not expect to recover any of the loss from her insurance company. Juanita's 2018 AGI is $31,000, and she deducts a $3,000 loss after applying limitations on her 2018 tax return. Her other itemized deductions in 2018 exceed $12,000. In 2019, Juanita's insurance company reimburses her $2,800. Juanita's 2019 AGI is $28,000. As a result, Juanita must

A) do nothing and simply keep the $2,800.
B) amend 2018 to show a $200 loss.
C) do nothing to the 2018 return but report $2,800 of income on her 2019 return.
D) amend the 2018 return to show $0 loss and file her 2019 return to show a $200 loss.