Arturo, a calendar year taxpayer, paid $26,900 in medical expenses and sustained a $32,280 casualty loss in 2020 (the loss occurred in a Federally declared disaster area). He expects $18,830 of the medical expenses and $22,596 of the casualty loss to be reimbursed by insurance companies in 2021. How much can Arturo include in determining his itemized deductions for 2020? 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 2020