Please help me answer the following questions. Please provide an explanation for each if you can. Thank you so much!

25. John Hughes is in the business of truck farming (i.e., growing tomatoes, bell peppers and green beans). During the year, one of his barns was completely destroyed by fire. The adjusted basis of the barn was $100,000. The fair market value of the barn before the fire was $80,000. The barn was insured for 90% of its fair market value and John recovered this amount under the insurance policy. John has taxable income for the year of $60,000 (before considering the casualty). Determine the amount of loss he can deduct on his tax return for the current year.

a.$4,000

b.$24,000

c.$28,000

d.$20,000

26. Mark Miller, 52, paid the following medical expenses during 2020 (all in excess of reimbursement):

Hospital and doctor bills (for self and wife, 50) $840

Medicine and drugs (for self and wife)$730

Hospitalization insurance premiums $6,200

Medicine and drugs (for dependent mother, age 71) $1,060

Assuming the Millers' adjusted gross income was $60,000, how much of a medical expense deduction may the Millers claim on their joint return?

1. $1,770
2. $2,830
3. $4,330
4. $8,830
5. None of these

27. Which one of the following is not deductible when itemizing?

1. State income tax
2. Real property tax
3. Cigarette tax
4. None of these

28. Brett Ritter, a cash basis calendar year taxpayer, paid the following during 2020:

Social security tax (withheld from wages) $4,500

Real estate taxes$8,200

State income tax$2,400

State sales tax $4,300

What itemized deduction may Brett claim for taxes on his return?

1. $7,200
2. $10,600
3. $10,000
4. $11,500
5. None of these