The value of terrah's personal residence has declined significantly because of a recent forest fire in the area where she lives. the fire was a federally declared disaster. terrah's house suffered no actual damage during the fire, but because much of the surrounding area was destroyed, the value of all of the homes in the area declined substantially. can terrah take a casualty loss for the decline in value of her residence caused by the because the decline in value of her residence meet the "sudden, unexpected, and unusual, progressive deterioration" requirement for a casualty loss