The taxpayer is the only owner of an S Corp. His spouse works part time for this S Corp and receives W-2, but is not a shareholder of this S Corp. The health insurance deduction is limited to the income from S Corp subject to Social Security and Medicare Tax. The taxpayer's W-2 is $15,000 and spouse's W-2 is $5,000, and their health insurance premium is $28,000. What would be their self-employed health insurance deduction?