All of the following statements regarding above-the-line deductions for individuals considered to be self-employed are true EXCEPT: 1. Sole Proprietors and Partners may take an above-the-line deduction for Long-term care insurance on their lives up to specified amounts based on their age. 2. Sole Proprietors and Partners may take an above-the-line deduction for one-half of self-employment tax paid. 3. Sole Proprietors and Partners may take an above-the-line self-employed health insurance deduction for their own health insurance premiums. 4. Long-term care may not be provided on a discriminatory basis so business owners who wish to purchase long-term care coverage for themselves must also provide coverage for their employees