Sam and Melody are owners of a full-time business, where they sell auto parts in their small town in rural Nebraska. They have been successful for many years and have four very loyal, hard-working employees. Please review the following expenses and explain how they should be handled for tax purposes. They pay for health insurance for themselves in addition to their employees (but Melody has a military retirement benefit, where she can use military medical facilities for herself and her family): Ordinary and Necessary Expense on Schedule E Ordinary and Necessary Expense on Schedule C Deduction above the line on the front page of their return Deduction below the line on the back page of their return on Schedule A