Ned and Muade Flanders purchase a new home on june 8 2012 for $100000. The home is located on a busy street close to the roadside. Homer and Snake, a prison escapee, are engaged in a fight and crash a motor vehicle into the Flander's home on the same day of the Flanders' purchase. The crash hits the the furnance in the home, and the entire home is destroyed. The damage occurs before the Flanders can finalize their home insurance paperwork, and they recieve no insurance proceeds. May the Flanders treat the loss of their home as a casualty loss in 2012?