Frequencies for first 10,000 rows of deductibility variable in eobmfne dataset :

                     Deductibility Code |      Freq.     Percent        Cum.
----------------------------------------+-----------------------------------
                                      0 |        328        3.28        3.28
          Contributions are deductible. |      7,911       79.11       82.39
      Contributions are not deductible. |      1,761       17.61      100.00
----------------------------------------+-----------------------------------
                                  Total |     10,000      100.00

by Jean Roth , jroth@nber.org , 15 Apr 2019