Christopher Scott is a self$-$employed computer consultant. He earned a net profit of $$100,000$ in $2024$ from his business. During $2024,$ he paid $$2,500$ for health insurance coverage for himself and his wife. What is the amount and character of the deduction that the Scotts may claim on their $2024$ individual tax return?

$$1,750$ deduction from gross income to arrive at adjusted gross income and $$750$ itemized deduction subject to the medical expense limitations$.$

$$1,750$ other itemized deduction and $$750$ itemized deduction subject to the medical expense limitations$.$

$$2,500$ itemized deduction.

$$2,500$ deduction to arrive at adjusted gross income.