Mike and Rose are married and file jointly. Mike earns $45,000 from wages and Rose reports $450 on her Schedule C as an artist. Since Mike's work does not offer health insurance, Rose pays the following health insurance premiums from her business account:
How much can Mike and Rose deduct as self-employed health insurance? 
Definitions:
Cellular Layouts
An arrangement of resources in manufacturing to improve efficiency and communication by grouping different machines based on the sequence of operations.
Coordination
The arrangement of various components of a sophisticated entity or operation in a way that allows them to function in unison efficiently.
Long-linked Technology
Refers to production processes characterized by sequential stages of operations, where the output of one stage becomes the input of the next.
Service Delivery
The act of providing a service to customers or clients, encompassing the processes and activities involved in meeting their needs and expectations.
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