Jennifer files head of household and her personal car, a 2016 Ford Mustang GT, was completely destroyed in a car accident when she was trying to flee from a hurricane in a federal disaster area. She bought the car several years ago for $32,000 and it was worth $23,000 at the time of the accident. What amount may Jennifer deduct as itemized deductions this year if she received $10,000 insurance reimbursement and her AGI is $40,000?