Congress Allows Self-Employed Taxpayers to Deduct the Cost of Health

Congress allows self-employed taxpayers to deduct the cost of health insurance above the line (for AGI) because:

A) employers are allowed to deduct social security (FICA) taxes as a business expense.
B) self-employed taxpayers need an alternate mechanism for reducing the cost of health care.
C) this deduction provides a measure of equity between employees and the self-employed.
D) health insurance premiums cannot be deducted otherwise.
E) None of the choices are correct.