During the year, Sheldon Cooper pays a $3,800 premium for high-deductible medical insurance for himself and his family. In addition, he contributes $3,400 to a Health Savings Account. Which of the following statements is true?

a. If Sheldon is self-employed, he may deduct $7,200 as a deduction for AGI. b. If sheldon is self-employed, he may deduct $3,400 as a deduction for AGI and may include the $3,800 premium when calculating his itemized medical expense deduction.

c. If sheldon is an employee, he may deduct $7,200 as a deduction for AGI.

d. If sheldon is an employee, he may include $7,200 when calculating his itemized medical expense deduction.