Juan, who is single, is a self-employed carpenter as well as an employee of Frame It, Incorporated. His self-employment net income is $32,600, and he received a W-2 from Frame It for wages of $23,000. 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? % a. Percentage of self-employment insurance deductible Maximum amount of self-employment insurance premium deductible b. Percentage of self-employment taxes deductible %