Arturo, a calendar year taxpayer, paid $25,800 in medical expenses and sustained a $30,960 casualty loss in 2019 (the loss occurred in a Federally declared disaster area). He expects $18,060 of the medical expenses and $21,672 of the casualty loss to be reimbursed by insurance companies in 2020. How much can Arturo include in determining his itemized deductions for 2019? Disregard %-of-AGI limitations or casualty loss floor in determining your answers. Before considering any limitations (or reductions) on deductions, Arturo can include $__________ of the medical expenses and $____________ of the casualty loss when determining his itemized deductions in 2019.