Medicare used to compute self employed health insurande

[Bobby]

I have a 78 year old man still working selfemployed, cutting grass, leveling yards,
makes about 20,000 year. Would the medicare deducted from his SS, be eligible
for the self employed insurance deduction?

[ChEAr$]

I have a 78 year old man still working selfemployed, cutting grass, leveling yards,
makes about 20,000 year. Would the medicare deducted from his SS, be eligible
for the self employed insurance deduction?

Assuming he conducts business as a proprietor, then yes.
If as an S corporation, no.