zero) by the sum of— (i) the aggregate amount paid for such taxable year to Archer MSAs of such individual, (ii) the aggregate amount contributed to small business health accounts of such individual which is excludable from the taxpayer's gross income for such taxable year under section 106(d) (and such amount shall not be allowed as a deduction under subsection (a)), and (iii) the aggregate amount contributed to small business health accounts of such individual for such taxable year under section 408(d)(10) (and such amount shall not be allowed as a deduction under subsection (a)). (B) Exception Subparagraph (A)(i) shall not apply with respect to any individual to whom paragraph (5) applies. (5) Special rule for married individuals In the case of individuals who are married to each other, the limitation under paragraph (1) (without regard to any additional contribution amount under paragraph (3))— (A) shall be reduced by the aggregate amount paid to Archer MSAs of such spouses for the taxable year, and (B) after such reduction, shall be divided equally between them unless they agree on a different division. (6) Denial of deductions to dependents No deduction shall be allowed under this section to any individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which such individual's taxable year begins. (7) Medicare eligible individuals The limitation under this subsection for any month with respect to an individual shall be zero for the first month such individual is entitled to benefits under title XVIII of the Social Security Act and for each month thereafter. (8) Increase in limit for individuals becoming eligible individuals after the beginning of the year (A) In general For purposes of computing the limitation under paragraph (1) for any taxable year, an individual who is an eligible individual during the last month of such taxable year shall be treated as having been an eligible individual during each of the months in