(3) Qualified disaster-related personal casualty losses For purposes of this subsection, the term qualified disaster-related personal casualty losses means— (A) losses described in section 165(c)(3) of the Internal Revenue Code of 1986 which arise in the Hurricane Florence disaster area on or after September 7, 2018, and which are attributable to Hurricane Florence, (B) losses described in section 165(c)(3) of the Internal Revenue Code of 1986 which arise in the Hurricane Michael disaster area on or after October 7, 2018, and which are attributable to Hurricane Michael, (C) losses described in section 165(c)(3) of the Internal Revenue Code of 1986 which arise in the Mendocino and Carr wildfire disaster area on or after July 23, 2018, and which are attributable to the wildfires to which the declaration of such area relates, and (D) losses described in section 165(c)(3) of the Internal Revenue Code of 1986 which arise in the Camp, Woolsey, and Hill wildfire disaster area on or after November 8, 2018, and which are attributable to the wildfires to which the declaration of such area relates. (c) Special rule for determining earned income (1) In general In the case of a qualified individual, if the earned income of the taxpayer for the applicable taxable year is less than the earned income of the taxpayer for the preceding taxable year, the credits allowed under sections 24(d) and 32 of the Internal Revenue Code of 1986 may, at the election of the taxpayer, be determined by substituting— (A) such earned income for the preceding taxable year, for (B) such earned income for the applicable taxable year. (2) Qualified individual For purposes of this subsection— (A) In general The term qualified individual means any qualified Hurricane Florence individual, any qualified Hurricane Michael individual, any qualified Mendocino and Carr individual, and any qualified Camp, Woolsey, and Hill individual. (B) Qualified Hurricane Florence individual The term qualified Hurricane Florence individual means any individual whose