If your daughter will be under age 19 by the end of the year, you probably can claim a dependency exemption for her, even though she is on active duty and has gross income over the exemption amount ($4,050 in 2016). She merely has to have lived with you for more than half the year, but military service is treated as a temporary absence. However, if she’s at least 19 years old by the end of the year, you’re out of luck. At this age, she’s no longer a qualifying child and can’t be claimed as a dependent if her gross income exceeds the exemption amount, which you say it will.
Forced disposition of property due to condemnation, theft, or casualty. Tax on gain from involuntary conversions may be deferred if replacement property is purchased.