The cost basis varies depending on the item. If it was your main home, it would be how much you paid plus improvements. Being a rental house, you have to subtract out the depreciation that you have taken over the years.
Total reimbursement of $143k goes on your return.
The FMV after the tornado is what will determine your taxes. You spent 95k on repairs, if that covered ALL of the damage, then you can put the FMV as 95k less than the cost basis. However, if your damage was actually $150k and you are not going to rebuild the fence and plant the trees, etc then that is value lost. The FMV the moment after the storm hit is the question, not the newly recovered value with changed basis.
Please see About Publication 547, Casualties, Disasters, and Thefts - IRS for examples and details.
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