The SE Health Insurance premium deduction is limited to the amount of net income generated by the business, further reduced by 1/2 of the SE tax. Although you had 18.4K net income, the SE tax on that amount would be roughly 2700. 1/2 of that amount is 1350, and that brings your SE income down to about 17.1K against which the Health Insurance premium deduction is allowed to be taken against.
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