All of the following represent packaged function purity levels, except ____.
A. WNDS
B. RNDS
C. WNPS
D. RIPS
Answer: D
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The Kaplans, who live in Boise, Idaho, had adjusted gross income of $140,000 in 2018. During the year, their principal residence was severely damaged by a house fire in a federally declared disaster area. The pertinent financial information is as follows: Cost basis =$134,000Value before casualty =$156,000Value after casualty =$20,000The Kaplans had some insurance and in 2018 reached a settlement with the insurance company for $110,000 insurance settlement. What is their allowable casualty loss deduction for 2018?
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