Friend lost $8,000 from scam. Is she able to have that deducted?

My friend lost her job due to the Coronavirus, applied for a new one, got "hired" by a scammer, fell into a money order scam, and lost $8k. It's kinda a stretch, but can this be deducted under a federally declared disaster when she files her taxes next year? If not, can it be written off or deducted, whether in full or partial? If it helps, we're in California