Trust deduction for theft loss during covid

I have researched this on the internet and have had difficulty in getting an answer via IRS regulations.  My mom passed away last month due to Covid and during the disposal of her belongings it was found out that several valuable jewelry items were stolen during the process.  In preparation of the 1041 trust estate income tax return for 2020 would like to know if this loss can be deductible.  I have read that theft deductions may be disallowed due to the Tax Act but may be allowed if a national disaster has been announced by president.  I think that was done in March 2020.  It seems that the listing of stolen items would be entered into Turbo Tax Business via form 4684.  The first question is would the deduction be allowed for each of the items or is there a limit to the number of items and secondly can multiple items be listed in Turbo Tax Business with the appraised values of each loss but no original cost information.  We have pictures of the items stolen, a police report has been given and the insurance reimbursement is limited to $1,500.  The value of the lost items is close to $30,000.  We have appraisals but not original cost receipts as many of the items are very old.  Any help to these questions and/or some written guidance would be greatly appreciated!