Constance,who Is Single,is in an Automobile Accident in 2013,and Her

Constance,who is single,is in an automobile accident in 2013,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 2013 AGI is $31,000.Her casualty loss is $3,000; she has other itemized deductions of $1,200.In 2014,Constance's insurance company reimburses her $2,800.Constance's 2014 AGI is $28,000.As a result,Constance must

A) amend the 2013 return to show the $200 loss.
B) do nothing and simply keep the $2,800.
C) amend the 2013 return to show $0 loss and file her 2014 return to show $200 loss.
D) do nothing to the 2013 return but report $2,800 of income on her 2014 return.