Choose which of the following taxpayers ;may be eligible for an adjustment to income for health insurance on Schedule 1 (Form 1040):

A. MaryEllen, a limited partner in a law firm, receives a Schedule K-1 (Form 1065) reporting her share of income and deductions.

B. Harvey, a 3% owner in an S Corop, receive Form W2 for his wages and Schedule K1 (Form 1120S reporting hsi share of the S corporation's income and deductions.

C. Maria, a 1% owner in an S Corp, receives Form W2 for her wages and Schedule K1 (Form 1120S) reporting her share of the S corporation's income and deductions.

D. Darwin, who received a 1099K for personal items that he sold on eBay. He is an employee of a marketing company and receives a Form W2.