On January 6, 2001, at 1130 central standard time, a Cessna 172 airplane, N8984B, was substantially damaged during a forced landing following a loss of engine power near Pine Bluff, Arkansas. The airplane was registered to and operated by a private individual. The private pilot and passenger were not injured. Visual meteorological conditions prevailed and a flight plan was not filed for the 14 Code of Federal Regulations Part 91 personal flight. The local flight originated from the Grider Field Airport, near Pine Bluff, Arkansas, at 1110. The pilot reported to an FAA inspector that they were flying at 1,200 feet agl, observing the ice damage caused by a recent storm. As they were crossing plowed fields, which were surrounded by trees, the engine rpm "dropped to around 1100." He "pushed the fuel mixture all the way to rich, pulled the carburetor heat control, pushed off the cabin heat and pushed the throttle all the way forward," with no increase in engine performance. A forced landing was initiated to a gravel road to the west. During the landing roll, the airplane drifted off the left side of the road into a muddy ditch. The airplane nosed over and came to rest inverted. Examination of the airplane by the FAA inspector revealed that the vertical stabilizer and rudder were damaged. The empennage aft of the cabin was buckled, and the left wing was structurally damaged. The pilot reported in the Pilot/Operator Aircraft Accident Report, NTSB Form 6120.1/2, under the Mechanical Malfunction Failure section, that there was no mechanical failure and that the problem was icing of the carburetor.