Pam is self$-$employed as an interior decorator. She reported a $$25,000$ net profit on Schedule C in the current tax year. Pam has a health insurance policy on herself that costs $$3,600$ per year. Pam's husband, Bob, is a plumber for Johnson$$s Plumbing and earns wages of $$75,000$ per year. Johnson$$s offers health insurance coverage for employees and their families. Bob's health insurance is through his employer and his premiums are withheld from his paycheck. Which of the following statements is true?

a$.$

Pam's health insurance cost is deductible as an adjustment to income on their Form $1040.$

b$.$

Pam's health insurance cost is deductible as an ordinary and necessary business expense on Schedule C Form $1040.$

c$.$

Bob and Pam's health insurance costs are deductible as an adjustment to income because Pam is self$-$employed.

d$.$

Pam's health insurance cost is not deductible because she could participate in Bob's employer$-$sponsored health plan.