Question: 1 0 5 . In 2 0 2 3 , Noelle, a self - employed landscaper who uses the cash method of accounting, signed a

105. In 2023, Noelle, a self-employed landscaper who uses the cash method of accounting, signed a 3-year health insurance contract. She paid premiums of $500 for 2023, $550 for 2024, and $600 for 2025 when she signed the contract. What amount can she deduct for the premiums on her 2023 income tax return?
A.
$0
.
$250
C.
$500
D.
$1,050

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