Arturo, a calendar year taxpayer, paid $20,300 in medical expenses and sustained a $24,360 casualty loss in 2020 (the loss occurred in a Federally declared disaster area). He expects $14,210 of the medical expenses and $17,052 of the casualty loss to be reimbursed by insurance companies in 2021. How much can Arturo include in determining his itemized deductions for 2020? Disregard %-of-AGI limitations or casualty loss floor in determining your answers.