Kidd is a self-employed single taxpayer in 2022 that files Schedule C for his sole proprietorship. He pays for his own health insurance and the premiums are less than his net profits. Kidd will deduct his self-employed health insurance on which form?

a. Schedule C

b. Form 1040 as a from AGI deduction

c. Form 1040 as a for AGI deduction

d. Self-employed health care insurance is not deductible