$20.$ A self$-$employed contractor designs residences in Hawaii. During the tax year, the taxpayer's gross income was $\backslash (\backslash$$ $2\mathrm{.}2\backslash )$ million, and the net income attributed to the business was $\backslash (\backslash$$ $450,000\backslash ).$ The taxpayer's spouse is an employee and receives a $\backslash (\backslash$$ $10,000\backslash )$ salary each month. The taxpayer is organized as a single$-$member LLC$,$ which is their only source of income, and they file Married Jointly. Can the taxpayer deduct the following expense on the Schedule C$?$

The taxpayer may deduct the family health insurance costs of $\backslash (\backslash$$ $15,000\backslash )$ on the Schedule C $.$