In 2019, Boris paid a $3,800 premium for high-deductible medical insurance for himself and his family. In addition, he contributed $3,400 to a Health Savings Account. Assuming Boris will claim itemized deductions, which of the following statements is true with respect to these payments?

a. If Boris is an employee, he may claim $7,200 in deductions for AGI.

b. If Boris is self-employed, he may claim the $3,400 contribution as a deduction for AGI and also claim a for AGI deduction the $3,800 health insurance premium.

c. If Boris is self-employed, he may claim $3,800 in deductions for AGI and the $3,400 contribution as an itemized deduction.

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

e. If Boris is an employee, he may deduct $3,800 for AGI and may include the $3,400 premium when calculating his itemized medical expense deduction.