In 2015, Allen's Pleasure Boat Was Destroyed by a Flood

In 2015, Allen's pleasure boat was destroyed by a flood. He had purchased the boat in 2012 for $45,000. On what form(s) will Allen report this loss?

A) Form 4684, Casualties and Thefts, and Schedule A, Itemized Deductions.
B) Form 4684, Casualties and Theft, and Schedule D, Capital Gains and Losses.
C) Form 4797, Sales of Business Property and Involuntary Conversions, and Schedule D, Capital Gains and Losses.
D) On the first page of Form 1040.