Juan Ignacio is a general contractor. $$He is married, self$-$employed, and this year he paid $$3,000$ for his health insurance premiums $($not through an exchange$).$ Under which of the following alternative conditions can Juan Ignacio deduct the cost of the premiums for AGI?$$

Group of answer choices

Juan Ignacio can deduct the health insurance premiums regardless of the insurance status of his spouse.

Juan Ignacio's spouse participates in an employer$-$sponsored plan, but Juan Ignacio is not eligible to participate in this plan.

None of the choices $$ health insurance premiums can only be deducted as an itemized deduction.

Juan Ignacio chose not to participate in the employer$-$sponsored plan of his spouse.

Neither Juan Ignacio nor his spouse participates in an employer$-$sponsored plan although both are eligible to participate in a plan.

$$

Group of answer choices

this deduction provides equity between taxpayers who are employees and those who are self$-$employed.

health insurance premiums cannot be deducted otherwise.

employers are allowed to deduct Social Security $($FICA$)$ taxes as a business expense.

self$-$employed taxpayers need an alternate mechanism for reducing the cost of health care.

None of the choices are correct.