In the current year, Roger pays a $2,700 premium for high-deductible medical insurance for him and his family. In addition, he contributed $2,295 to a Health Savings Account.

Question Content Area

a. How much may Roger deduct if he is self-employed? Is the deduction for AGI or from AGI?

If Roger is self-employed, he may deduct $fill in the blank 307324fc3fc1fc5_1

forfrom

AGI.

Question Content Area

b. How much may Roger deduct if he is an employee (disregarding the AGI floor implications)?

If Roger is an employee, he may deduct $fill in the blank ae5e16078fcf00b_1 for AGI and $fill in the blank ae5e16078fcf00b_2 from AGI if he

takes the standard deductionitemizes his deductions

.