Question: Taxpayer and spouse are a married couple who file jointly. during the tax year, taxpayer was self-employed and realized a profit of $7,000. spouse was an employee during the year. Through spouse's employer, both spouse and taxpayer were eligible to participate in an employer-sponsored health insurance plan. spouse chose coverage through their employer's plan, while taxpayer chose to purchase their own insurance(not through a marketplace) by paying $8,300 in premiums. determine the amount that taxpayer and spouse may deduct as a For AGI(above the line0deduction for taxpayer's health insurance premium.

a. 0

b. $7,000

c. $4,150

d. $8,300

e. none of these answers is correct