In the current year, Roger pays a $4,700 premium for high-deductible medical insurance for him and his family. In addition, he contributed $3,995 to a Health Savings Account. a. How much may Roger deduct if he is self-employed and earned $86,800? Is the deduction for AGI or from AGI? If Roger is self-employed, he may deduct $ o x for V AGI. Feedback Check My Work Qualifying individuals may make deductible contributions to a Health Savings Account (HSA). An HSA is a qualified trust or custodial account administered by a qualified HSA trustee, which can be a bank, an insurance company, or another IRS-approved trustee. b. How much may Roger deduct if he is an employee (disregarding 10% AGI floor implications)? o x for AGI and $ 0 x from AGI if he If Roger is an employee, he may deduct $ itemizes his deductions