Which of these taxpayers is eligible to claim the self-employed health insurance deduction? All receive their health insurance through the S corporation and it is reported as income on their Form W-2.

A) Enrique, a 4% shareholder and employee of Jeepers Creepers, Ltd. This is his only job.

B) Janice, a 25% shareholder and employee of Last Great Record Store. This is her only job. She is eligible to get coverage through her spouse's company, but that insurance is more expensive.

C) Kyle, a 1% shareholder and employee of Only Us, Corp. This is his only job and his spouse is unemployed.

D) Zoe, a 2% shareholder and employee of The Grand Hotel. She has a second job where she is eligible to obtain