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:

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

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