Which of the following statements is an incorrect statement with respect to married taxpayers?

a. Married taxpayers must file a joint tax return in order to claim the deduction for student loan interest.

b. A married taxpayer with wages of $25,000 cannot contribute to a Roth IRA if the taxpayer lives with his spouse and files as married filing separately.

c. A self-employed taxpayer can deduct the premiums he pays for his own health insurance, even if he is eligible (but chooses not) to participate in his spouse’s employer-sponsored health care plan.

d. Married taxpayers must file a joint tax return in order to claim the exclusion for interest from series EE or I U.S. savings bonds.