Client in florida suffered 100% loss of personal residence during hurricane ian.  Check was received 2022. land was sold jan 2023 and new home purchased jan 2022.

   AS it relates to loss can Rev Proc 2018 -08 and -09 be used  for safe harbor estimates for calculating decrease in fmv of loss for victims of Ian? .I will still compare to adjusted basis which i suspect is less.  Taxpayer was reimbursed up to the max of his policy but tells me this was less than current fmv.    

Guidance is appreciated.