Jeremiah is a calendar year taxpayer that paid $16,000 in medical expenses and sustained a $20,000 casualty loss in 2020. The loss happened in a Federally declared disaster area. He expects $12,000 of the medical expenses and $14,000 of the casualty loss to be reimbursed by the insurance companies in 2021. Before considering limitations any limitations on these deductions, how much can Jeremiah include in determining his itemized deductions for 2020?