Arturo, a calendar year taxpayer, paid $28,000 in medical expenses and sustained a $33,600 casualty loss in 2019 (the loss occurred in a Federally declared disaster area). He expects $19,600 of the medical expenses and $23,520 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.