Problem 5-2 Self-Employed Health Insurance Deduction (LO 5.2)

Serena is a 48-year-old single taxpayer. She operates a small business on the side as a sole proprietor. Her 2022 Schedule C reports net profits of $15,000. Her employer does not offer health insurance. Serena pays health insurance premiums of $7,800 in 2022. Serena also pays long-term care insurance premiums of $1,200 in 2022.

Calculate Serena's self-employed health care deduction. $

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