1) Amals AGI was $88,000 in 2019. In August 2019, his home was damaged in a hurricane and his county was declared a federal declared disaster area, The homes fair market value was $110,000 before the storm and $70,000 after the storm. He received only $12,000 from his insurance company due to the large deductible that applies to hurricane losses. He had purchased the home five years ago for $90,000. How much may Amal deduct as an itemized deduction for this casualty loss?

	A.	$39,000.
	B.	some other amount.
	C.	$19,100.
	D.	$27,900.
	E.	$21,100.

2) Alina, age 45, is single and has adjusted gross income of $100,000. She paid $25,000 medical

expenses in 2019. She received only $8,000 in reimbursements from her insurance company for

her medical expenses. How much can Alina deduct for medical expenses in 2019 if she has $30,000 of other itemized deductions?

		$17,000.
		$7,500.
		$22,500.
		$9,500.
		some other amount.