In the current year, Roger pays a $4,100 premium for high-deductible medical insurance for him and his family. In addition, he contributed $3,485 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 __________ for / from 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

takes the standard deduction / itemizes his deductions.