1. A self-employed taxpayer, filing as single, has the following expenses: Unreimbursed medical costs of $10,000 Student loan interest of $2,000 (the taxpayers AGI is below the phase-out amounts) State and local income taxes of $4,000 Casualty loss on a house fire of $3,000, after $100/incident and 10% AGI floor Health Savings account contribution of $2,300 (deductible on plan is more than $2,300) Health insurance premiums paid of $3,600 How much of these costs can the taxpayer claim as a deduction to arrive at AGI