Deductions & credits

@MarilynG1 @RobertB4444 @PatriciaV 

Thank you all for your help.

Where should I put FEMA gave me $200 sanitary fee? Can I just deduct this $200 from my damaged total losses? Or I shoud put into somewhere else?

I already appealed to FEMA and I am getting the appraiser to estimate the FMV of the house before and after hurricane, after I received the FMV, if I still can't get FEMA's reply before 2022 tax return deadline, can I report all the damaged losses and FEMA 's Reimbursement in 2023 tax return? 

Thank you very much.