Computers are like cars.  People shouldn't be allowed to operate them without a license, passing a test to show they know how to avoid injuries. 

But I'm reading this thinking, "I know who they voted for.  The people who took away their casualty loss deductions in order to cut corporate taxes."  So maybe they might benefit from the same people now trying to emasculate IRS.  What's there to lose, if you claim the deduction based on either "business transaction" or "offsetting casualty gain," or both, and wait a year or two to find out if there will be an audit?  It has been a while, but I can remember telling clients with unusual returns that "IRS will have to believe this because it's too outrageous for anyone to make up."