Taxpayer owned a corporation that provided services for seniors. While still in business, there was theft by a caregiver. The company was sold in March of 2016 and the corporation was closed. The taxpayer (former shareholder) had to pay the victim of the theft $40,000 in settlement, which was paid in 2018. Since the corporation was closed in 2016, is there any way that the settlement paid in 2018 can be deducted?