50. Juan, who is single, is a self-employed carpenter as well as an employee of Frame It, Inc.

His self-employment net income is $35,000, and he received a W-2 rom Frame It for wages of $25,000. He is covered by his employers pension plan, but his employer does not offer a health plan in which he could participate.

a. Up to how much of his self-employed health insurance premiums could he deduct for this year, if any? Why?

b. How much of Juans self-employment taxes would be deductible?