Smithers is a self-employed individual who earns $42,000 per year in self-employment income. Smithers pays $2,600 in annual health insurance premiums (not through an exchange) for his own medical care. In each of the following situations, Determine for each the deduction reason and the amount of the deductible health insurance premium for Smithers before any AGI limitation. Choose reason and give amount for each sceanario

a. Smithers is single and the self-employment income is his only source of income. Choose reason and give amount

1. Deductible as a AGI deduction only

2. Deductible as an itemized deduction only

3.Deductible as either a AGI or itemized deduction

4. Not Deductible

Amount:

b. Smithers is single, but besides being self-employed, Smithers is also employed part-time by SF Power Corporation. This year Smithers elected not to participate in SF's health plan. Choose reason and give amount

1. Deductible as a AGI deduction only

2. Deductible as an itemized deduction only

3. Deductible as either a AGI or itemized deduction

4. Not Deductible

Amount:

c. Smithers is self-employed and he is also married. Smithers's spouse, Samantha, is employed full-time by SF Power Corporation and is covered by SFs health plan. Smithers is not eligible to participate in SF's health plan. Choose reason and give amount

1. Deductible as a AGI deduction only

2. Deductible as an itemized deduction only

3. Deductible as either a AGI or itemized deduction

4. Not Deductible

Amount:

d. Smithers is self-employed and he is also married. Smithers's spouse, Samantha, is employed full-time by SF Power Corporation and is covered by SFs health plan. Smithers elected not to participate in SFs health plan. Choose reason and give amount

1. Deductible as a AGI deduction only

2. Deductible as an itemized deduction only

3. Deductible as either a AGI or itemized deduction

4. Not Deductible

Amount: