Congress allows self$-$employed taxpayers to deduct the cost of health insurance for AGI because:

Multiple Choice

employers are allowed to deduct Social Security $($FICA$)$ taxes as a business expense.

self$-$employed taxpayers need an alternate mechanism for reducing the cost of health care.

this deduction provides a measure of equity between employees and the self$-$employed.

health insurance premiums cannot be deducted otherwise.

None of the choices are correct.