Tom and Judith Ballard want to file under the Married Filing Separately status. If Tom wants to itemize his casualty losses, then _____.
						
						
							|  | They will have to file jointly | 
						
							|  | Judith must take the standard deduction | 
						
							|  | Judith must either itemize her deductions or claim a zero standard deduction | 
						
							|  | None of the above |