10-30 In the current year, Roger pays a $3,000 premium for high-deductible medical insurance for him and his family. In addition, he contributed $2,600 to a Health Savings Account.

Place $0 where applicable.

A. How much may Roger deduct if he is self employed? Is the deduction for AGI or from AGI:

Premium for high deductable medical insurance:

Contribution to HSA:

Total:

Deduction for AGI:

Deduction from AGI:

B. How much may Roger deduct if he is an employee? Is the deduction for AGI or from AGI?

Premium for high deductible medical insurance:

Contribution to HSA:

Total:

Deduction for AGI:

Deduction from AGI: