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Curtis has no self-employment income from his partnership, only interest income of $5,000. He paid health insurance premiums of $2,000 for himself and his teenage

Curtis has no self-employment income from his partnership, only interest income of $5,000. He paid health insurance premiums of $2,000 for himself and his teenage son and was reimbursed by the partnership. Why does Cutis not qualify for the self-employed helath insurance deduction?

  1. He does not have any net self-employment income from the partnership.
  2. His self-employment tax will be more than the premiums.
  3. The partnership did not pay his premiums directly.
  4. The premiums can only cover the partner.

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