2.07.3 Casualty and Theft Losses (1)

Question 問題、
A taxpayer suffered an $11,000 loss of inventory when his cooler malfunctioned. He had no insurance for this type of loss. He shows this loss on his tax return by

A. Taking a bad debt deduction of $22,000, the amount he would have sold the inventory for.

B. Taking an ordinary loss on Form 4797 of $11,000.

C. Taking a business loss on his Schedule C as reflected by an increase of $11,000 in cost of goods sold.

D. Taking a loss of $11,000 as a bad debt on Schedule D.

The correct answer is 正解は、[C. Taking a  business loss on his Schedule C as reflected by an increase of $11,000 in cost of goods sold.]
棚卸資産に生じた偶発的な損失は売上原価に加算（期末棚卸高を減少）して控除する。
Form 4797: Sale of Business Propertyは事業用資産の売却等の計算フォーム。