Problem $10-28($LO$.2)$ In the current year, Roger pays a $\backslash (\backslash$$ $9,000\backslash )$ premium for high$-$deductible medical insurance for him and his family. In addition, he contributed $\backslash (\backslash$$ $6,600\backslash )$ to a Health Savings Account. a$.$ How much may Roger deduct if he is self$-$employed? Is the deduction for AGI or from AGI? If Roger is self$-$employed, he may deduct $\backslash (\backslash$$ $\backslash )$ Feedback Check My Work Qualifying individuals may make deductible contributions to a Health Savings Account $($HSA$).$ An HSA is a qualified trust or custodial account administered by a qualified HSA trustee, which can be a bank, an insurance company, or another IRS$-$approved trustee. b$.$ How much may Roger deduct if he is an employee $($disregarding the AGI floor implications$)?$ If Roger is an employee, he may deduct $\backslash$$ for AGI and $\backslash$$ from AGI the AGI limitation if he itemizes his deductions $\backslash (\backslash$checkmark $\backslash ).$