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Please show your work. In 2021, Shoji, the sole proprietor of a retail store, pays a $4,000 premium for medical insurance for himself and an

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In 2021, Shoji, the sole proprietor of a retail store, pays a $4,000 premium for medical insurance for himself and an additional $7,000 for his family. Lupita, one of Shoji's employees, pays a $4,000 premium for a medical insurance policy for herself. Which of the following statements is true of Shoji

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