Juan, who is single, is a self-employed carpenter as well as an employee of Frame It, Inc. His self-employment net income is $31,325, and he received a W-2 from Frame It for wages of $22,250. He is covered by his employers pension plan, but his employer does not offer a health plan in which he could participate.

1. Up to how much of his self-employed health insurance premiums could he deduct for this year, if any?
2. How much of Juans self-employment taxes would be deductible?