LO8 Thomas is single and a self-employed architect. During 2010, Thomas’s income from his business is $128,000. He also pays $2,200 for a medical insurance policy.

a. How should the medical insurance policy payment be reflected on his 2010 tax return?

b. What is his 2010 self-employment tax deduction?

c. Assume the same facts as in part

a, except Thomas is married, his wife’s salary is

$30,000, and they are covered by a medical policy from her employer.