Juan, who is single, is a self$-$employed carpenter as well as an employee of Frame It$,$ Incorporated. His self$-$employment net income is $$43,000,$ and he received a W$-2$ from Frame It for wages of $$32,250.$ He is covered by his employer$$s pension plan, but his employer does not offer a health plan in which he could participate.

Required:

Up to how much of his self$-$employed health insurance premiums could he deduct for this year, if any?

How much of Juan$$s self$-$employment taxes would be deductible?

a$.$ Percentage of self$-$employment insurance deductible $\%$

a$.$ Maximum amount of self$-$employment insurance premium deductible

b$.$ Percentage of self$-$employment taxes deductible $\%$