Regarding the self-employed health insurance deduction, which of the following is a true requirement for taxpayers with income from Schedules K-1 (Form 1120-S)? The taxpayer must be a greater than 10% shareholder in the S corporation. The premiums must be included in boxes 1, 3, and 5 of their Form W-2 . They must not be eligible for medical insurance through another employer of their own or their spouse. The policy must only cover the shareholder. The spouse and dependents are not permitted