Business & farm

Okay thanks, that being said, would it be more advantages to claim this as an expense or a casualty on form 4684? I'll be using this form for the unpaid difference between what the Insurance company paid out under a "Coverage limitation" and what they determined to be the Actual cash value of the barn. More than enough to meet the required 10% of our AGI.  Or would you rather I posted this question under a new topic?