Two thoughts... 1) The insurance premiums are tax deductible for the self employed so probably 30% or $8000 less 2) He should have planned to have two of the

Two thoughts... 1) The insurance premiums are tax deductible for the self employed so probably 30% or $8000 less 2) He should have planned to have two of the children in the same calendar year could have saved $14000 (jk)