Which of the following is false 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 cannot be claimed if the taxpayer has an overall business loss from self-employment.
c. Long-term care premiums may be deducted within specified dollar limitations based on age.
d. The self-employed health insurance deduction is an itemized deduction.
e. Dental insurance is included as deductible self-employed health insurance.