$2.$ Bernie is a self$-$employed accountant in $2022.$ He reported net income of $$54,150$ on his Schedule C for $2022.$ During the year, Bernie paid the following: $$5,200$ in child support, $$5,000$ in alimony $($pre$-2019$ divorce$),$ $$6,000$ in medical insurance premiums, self$-$employment tax of $$7,650,$ and $$2,000$ to his IRA plan. What amounts are deductible in arriving at adjusted gross income?

A$.$ $$22,025$ B$.$ $$20,025$ C$.$ $$16,825$ D$.$ $$25,850$ E$.$ $$24,025$