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B is corrent. The requirement is to determine the amount of casualty loss deduction available to Genetic Corp. due to the complete destruction of its machine. If business property is completely destroyed, the amount of casualty loss deduction is the property’s adjusted basis immediately before the casualty, less any insurance reimbursement. Note that the "$100 floor" and "10% of adjusted gross income" limitations that apply to nonbusiness casualty losses of individuals do not apply to business casualty losses.
A is incorrect. The $100 floor does not apply to a business casualty loss. 
C is incorrect. The $100 floor and 10% limitation do not apply to a business casualty loss. 
D is incorrect. The 10% limitation does not apply to a business casualty loss.