Which of the following is true about the self-employed health insurance deduction?

a. The self-employed health insurance deduction is a for AGI deduction.

b. Long-term care premiums may not be deducted within specified dollar limitations based on age.

c. The deduction can be claimed if the taxpayer has an overall business loss from self-employment.

d. Dental insurance is not included as deductible self-employed health insurance.

e. The deduction can be claimed when a subsidized employer health insurance plan is also available.

Please Help.