View previous attempt 5 O [The following information applies to the questions displayed below.] Smithers is a self-employed individual who earns $30,000 per year in self-employment income. Smithers pays $2,200 in annual health insurance premiums (not through an exchange) for his own medical care. In each of the following situations, determine the amount of the deductible health insurance premium for Smithers before any AGI deduction and where the premiums are deductible. Part 1 of 4 0.33 points a. Smithers is single and the self-employment income is his only source of income. eBook Deductible as a for AGI deduction only $ 2,200 Print References Deductible as for AGI deduction only Deductible as either a for AGI deduction or itemized deduction Deductible as an itemized deduction only Not deductible View previous attempt 9 ! Required information Part 1 of 3 [The following information applies to the questions displayed below.) 0.33 points Lionel is an unmarried law student at State University Law School, a qualified educational institution. This year Lionel borrowed $24,000 from County Bank and paid interest of $1,440. Lionel used the loan proceeds to pay his law school tuition. Calculate the amounts Lionel can deduct for interest on higher-education loans under the following circumstances: (Leave no answer blank. Enter zero if applicable.) eBook a. Lionel's AGI before deducting interest on higher-education loans is $50,000. Print References Interest deduction ! 10 Required information (The following information applies to the questions displayed below.] Part 2 of 3 Lionel is an unmarried law student at State University Law School, a qualified educational institution. This year Lionel borrowed $24,000 from County Bank and paid interest of $1,440. Lionel used the loan proceeds to pay his law school tuition. Calculate the amounts Lionel can deduct for interest on higher-education loans under the following circumstances: (Leave no answer blank. Enter zero if applicable.) 0.33 points b. Lionel's AGI before deducting interest on higher-education loans is $79,000. eBook Interest deduction Print References