casualty loss/deduction

Similar to other questions posted. I have a 8 year old house damaged by Ian last year in September. This year it became known that I will have to replace the roof to the tune of $68000! First question: how do I figure the FMV of the house or specifically the roof immediately prior to the hurricane? Second question: I expect actual insurance settlement of $53,000 plus my actual attorney fees which, of course, the attorney will keep.  Do I deduct the FMV (which would be necessarily the depreciated cost) less the cost of replacement without benefit of insurance settlement?