John and Susan, both age 35, are married, and each own 35% of an S corporation for which they perform services as employees. The company had $30,000 in ordinary business income (John and Susan both received $10,000 in distributions) and paid health insurance premiums for all employees. The premium that the corporation paid for John and Susan was $3,800. John and Susan's W-2 wages were $8,500 and $5,000. They have no other medical expenses. Can John and Susan deduct the health insurance premium that the S corporation paid for them? If so, where and why should they report it?