The partnership pays health insurance premiums on behalf of the partners. How is this handled? A$)$ Because this is a benefit to the partners, the partnership may not deduct this as an ordinary and necessary business expene, but will report it on the partners K$-1$ as a separately stated item. B$)$ partnerhips may pay health insurance premiums on behalf of any employees of the partnership an may deduct these amounts as ordinary and necessary business expenses, but they may not pay such premiums on hebalf of the partners $.$ C$)$ The partnerhip can deduct the expense wheb calculation ordinary income. The amounts are reported to the oartner as guaranteed payments on their Schedule K$-1,$ for which they must also pay SE tax. The partner may take an SEHI deduction on their individual return if meeting eligibility requirements. D$)$ The partnership cannot deduct these expenses as ordinary and necessary business expenses and will also report these amounts as separatelu stated items on the Schedule K$-1$ of the partners.