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The self-employed health insurance deduction is potentially available to all of the following taxpayers, Except: A. C Corporation shareholders that own more than 2% of

The self-employed health insurance deduction is potentially available to all of the following taxpayers, Except:

A. C Corporation shareholders that own more than 2% of the the stock.

B. Partners in a partnership.

C. S Corporation shareholders that own more than 2% of the stock.

D. Sole proprietors

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