You must report any accident you are involved in if it results in __________, _________, or __________.

The correct answer highlights the critical importance of safety and accountability in boating. Reporting an accident is essential, especially when it involves death, serious injury, or significant property damage. These elements are key indicators of an incident that could have severe consequences, requiring documentation for legal, insurance, and safety purposes.

In situations involving death, it is vital to ensure that the incident is thoroughly investigated to understand what happened, potentially leading to improved safety measures in the future. Serious injuries necessitate medical response and can affect both victims and their families significantly, thus triggering the need for reporting. Additionally, significant property damage can impact the financial stability of individuals or organizations involved and indicate unsafe practices that should be addressed.

The other options contain scenarios that, while concerning, do not align with the legal requirements for reporting an accident in boating. Minor injuries or damages may not require formal reporting, and items lost or minor thefts do not typically escalate to the level of seriousness that warrants reporting to authorities. Understanding the thresholds for what constitutes a reportable accident is crucial for all boaters to ensure safety and compliance with regulations.