The tax benefit for health insurance premiums paid by a self-employed taxpayer is reported on their return as a

a) self-employed health insurance deduction on Schedule 1 that carries to page 2 of Form 1040

b) Premium tax credit on Form 8962 that carries to page 2 of Form 1040

c) medical and dental expense on Schedule A that carries to page 2 of Form 1040

d) Employee benefit programs on Schedule C. The net profit or loss from Schedule C then carries to page 2 of Form 1040.