First, the $2000 repair cost is not deductible because it came out of insurance payout, not from you.
Second, the $3000 left over from insurance payout is called "involuntary conversion gain", and you need to pay tax on it.
https://turbotax.intuit.com/tax-tips/home-ownership/what-are-the-tax-implications-of-involuntary-conversions/L0Fj7jDUZ
• 謝謝 -宇哥- ♂ (0 bytes) () 11/14/2019 postreply 12:26:02
• 啊?是這樣! -JustTalk- ♀ (0 bytes) () 11/14/2019 postreply 12:32:44