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

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

Travis, a 3% owner in an S corporation, receives Form W-2 for his wages and Schedule K-1 (Form 1120-S) reporting his share of the S corporation's income and deductions.

Maria, a 1% owner in an S corporation, receives Form W-2 for her wages and Schedule K-1 (Form 1120-S) reporting her share of the S corporation's income and deductions.

Erik, a sole proprietor who owns a printing business. He reports the income and deductions on a Schedule C (Form 1040).