May is a self-employed bakery business owner. She has 3 employees. She offers medical insurance coverage to her employees. Her employees paid $25,000 toward their medical insurance premium from withholdings from their paycheck. May paid an additional $85,000 toward the medical insurance premiums for her employees. How much of a deduction can May take for the medical insurance premium expense on her Federal Income Tax Return?

Group of answer choices

a. $0

b. $25,000

c. $85,000

d. $105,000