Which of the Following Is a True Statement

Which of the following is a true statement?

A) For purposes of the deduction for educational interest, an educational loan must be used to pay tuition to any type of school
B) The maximum deduction for educational interest is $5,000 for married taxpayers filing jointly
C) Self-employed taxpayers are not allowed to deduct health care premiums if the taxpayer is eligible to participate in their spouse's employer-provided health plan
D) Self-employment taxes paid by self-employed taxpayers are deductible as business expenses
E) All of these choices are correct.