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

a. The deduction cannot be claimed when a subsidized employer health insurance plan is also available.

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

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

d. The self-employed health insurance deduction is a from AGI deduction.

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