Mavis Marble was involved in an automobile accident in which she hit a pedestrian with her car. The pedestrian later died as a result of the accident. The pedestrian’s estate filed a claim against Mavis for wrongful death. Mavis’s insurance company concluded that the proximate cause of the accident rested with Mavis; therefore, it paid the policy limit of $200,000 to the pedestrian’s estate. To fully settle the claim by the estate, Mavis paid the estate an additional $300,000 from her personal funds. Discuss whether Mavis is entitled to a casualty loss deduction for the $300,000 she paid the estate from her own funds.