I live on a natural gas easement. The pipeline company reimbursed me for property they destroyed/removed during work to replace a pipe. I have a 1099-MISC, is for reimbursement of the property items, not income. I have an itemized property item value sheet to document the reimbursement to the same dollar amount as 1099-MISC. How do I deduct the property loss to offset the 1099-MISC?