As far as the amount, I agree with how you are proceeding with using what the roofer charged you. For the second part, generally, a casualty loss, including a disaster loss, is deductible in the tax year the loss is sustained, so the fact that you paid some of the cost of the repair in 2025, is not dispositive.
On the third question, you should go on and proceed with your filing, since you state that you will not get an insurance reimbursement.
All the best,
Marc T.
TurboTax Live Time Tax Expert
28 Years of Experience Helping Clients
