Hector is a married self-employed taxpayer, and this year he paid $3,000 for his health insurance premiums (not through an exchange). Under which of the following alternative conditions can Hector deduct the cost of the premiums for AGI? a. Hector chose not to participate in the employer-sponsored plan of his spouse. b. Hector's spouse participates in an employer-sponsored plan but Hector is not eligible to participate in this plan. c. Neither Hector nor his spouse participates in an employer-sponsored plan although both are eligible to participate in a plan. d. Hector can deduct the health insurance premiums regardless of the insurance status of his spouse. e. None of the choices - health insurance premiums can only be deducted as an itemized deduction.