In the current year, Roger pays a $3,500 premium for high-deductible medical insurance for him and his family. In addition, he contributed $2,975 to a Health Savings Account. 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 $ AGI. b. How much may Roger deduct if he is an employee (disregarding the AGI floor implications)? If Roger is an employee, he may deduct $ for AGI and $ from AGI if he