9. Rosie is single and self-employed for all of 2020. She paid $3,600 to purchase health insurance. Her net self-employment income is $50,252. How will the health insurance premiums Rosie paid affect her tax return?

a) Rosie can take a self-employed health insurance deduction on Schedule 1 that carries to page 1 of Form 1040.

b) Rosie will take the Premium Tax Credit on Form 8962 that carries to Schedule 2 of Form 1040.

c) Rosie will include the premiums as a medical and dental expense on Schedule A that carries to page 1 of Form 1040.

d) Rosie will deduct the premium as an employee benefit program on Schedule C. The net profit or loss from Schedule C then carries to Schedule 1 of Form 1040.