Thomas is single and a self-employed architect. During 2021, Thomas’s income from his business is $170,000. He also pays $2,200 for a medical insurance policy.
a. How should the medical insurance policy payment be reflected on his 2021 tax return?

b. What is his 2021 self-employment tax deduction?

c. Assume that Thomas’ income from his business is $228,000. What is his 2021 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.