Carla is an engineer for Snyder Corporation and travels frequently. On a recent busi- ness trip to Indianapolis, she checks into her hotel room early on Sunday afternoon and spends the rest of the day touring the city. When she goes to put on her emerald bracelet the next morning, she cannot find it. She is almost certain that she packed the bracelet and saw it in her jewelry box when she unpacked her clothes Sunday afternoon. Upon notifying hotel security, she learns that two other guests have reported jewelry stolen in the past month. When Carla returns home, she cannot find the bracelet in her house. It had been given to her by her grandmother and had a fair market value of $5,000. Unfortunately, the bracelet was not insured. Is Carla allowed a casualty deduction for the loss of her emerald bracelet?