Another question related to trust theft loss deduction during the national emergency: we have pictures, old appraisals and bills of sale for the jewelry but no current appraisals as the theft occurred during a disposal of apartment assets after my mom died due to Covid. The work was done by a contractor and during the entire process we were not allowed to be in apartment. Since don’t have appraisals was going to use what we have to determine fmv at time of loss. What do you think about this approach? I was also going to attach statements to 4684 explaining this.
