Horatio and maria are married and have three children. horatio is self-employed and pays health insurance premiums for himself and his family. which of the following situations would disqualify part or all of the premium costs from being deductible for agi?
a. maria does not have an employer-sponsored health insurance plan available at work
b. horatio incurred a net loss in his business during the current year
c. one of horatio's children is not a dependent because she is 25 and earns too much income
d. horatio and maria's children are all dependents for tax purposes