Kayla and David have been married for five years and have no dependent children. They separated on 4 March 2023. They have both been covered by the same private health insurance policy for the fully year, however it is only extras cover, not hospital cover. David continued to pay the premiums for this policy after they separated. David's taxable income for the year is $172,000. Kayla's taxable income is $23,786. Neither of them has RFBA, RESC or rental loss. How will David complete Item M2 of the tax return? Item M2 Label E N Label A 0 Item M2 Label E N LabelA 365 Item M2 Label E N LabelA 246 Item M2 Label E N Label A 119