Thomas is single and a self-employed architect. During 2018, Thomas’s income from his business is $144,000. He also pays $2,200 for a medical insurance policy.

a.  How should the medical insurance policy payment be reflected on his 2018 tax return?

b.  What is his 2018 self-employment tax deduction?

c. Assume that Thomas’ income from his business is $228,000. What is his 2018 self-employment tax deduction?

d. Assume the same facts as in part a, except that Thomas is married, his wife’s salary is $30,000, and they are covered by a medical policy from her employer.