The amount reported on Schedule 1 (Form 1040 or 1040-SR) as a self-employed health insurance deduction may not exceed __________.

A) Fifty percent of net self-employment income.

B) The Annual Premium Amount of SLCSP (taken from Form 1095-A).

C) The net income from the self-employment activity under which the plan was established, minus any amounts on Schedule 1, line 14 and 15, that are attributable to the activity.

D) The gross income from the self-employment activity under which the plan was established, minus any amounts on Schedule 1, line 14 and 15, that are attributable to the activity.