What is the test for determining whether a defendant can be held liable for the physical and sexual abuse of a minor?

"For the harms that must be allocated, . . . the pool of [each] victim's provable losses that are not traceable to a single defendant" must be determined. Id. "As a logical matter, a defendant generally cannot cause harm prior to the date of his offense." Id.; see also United States v. Fast, 709 F.3d 712, 722 (8th Cir. 2013) ("[Defendant] did not possess any images of [the victim] until June 25, 2010. But she suffered losses before then. . . . [Defendant] could not have caused - and thus could not be liable for - losses before that date.") Therefore, any losses that predate Defendant's offense conduct will not be included in the pool of losses to be allocated.