My home was burglarized and jewelry worth $50,000 was stolen. Most of the jewelry was purchased outside the US.

Some of the jewelry ($15,000) belonged to my sister which was kept with me for safe keeping.

We have receipts for only $40,000.

Police report has been filed and home insurance covered only $2,500.

Can I claim refund on the entire loss of 50k ($35K was mine, $15k was my sister's)?

Can I claim a loss for items for which I do not have receipts?