Which of the Following Is a True Statement

Which of the following is a True statement?

A) The deduction for interest on educational loans is subject to a phase-out limitation.
B) The deduction for moving expenses is subject to a phase-out limitation.
C) Self-employed taxpayers are allowed to deduct health care premiums even if the taxpayer is eligible to participate in an employer-provided health plan.
D) Excess business losses are deductible up to $100,000.
E) All of the choices are False.