Jayden, a calendar year taxpayer, paid $22,500 in medical expenses and sustained a $27,000 casualty loss in 2022 (the loss occurred in a Federally declared disaster area). He expects $15,750 of the medical expenses and $18,900 of the casualty loss to be reimbursed by insurance companies in 2023. How much can Jayden include in determining his itemized deductions for 2022? Disregard %-of-AGI limitations or casualty loss floor in determining your answers.

Before considering any limitations (or reductions) on deductions, Jayden can include $fill in the blank 1 of the medical expenses and $fill in the blank 2 of the casualty loss when determining his itemized deductions in 2022.