Horacio and Maria are married and have three children Horacio is self$-$employed and pace health insurance premiums for himself and his family which of the following situations would disqualify part or all of the premium cost from being deductible for AGI Horatio incurred in that loss and his business during the current year Horacio and Maria children are all dependents for tax purposes Maria does not have an employer sponsored health insurance plan available at work one Horacio children is not a dependent because she is $25$ and earns too much Income