Hector Is a Married Self-Employed Taxpayer, and This Year He

Hector is a married self-employed taxpayer, and this year he paid $3,000 for his health insurance premiums (not through an exchange) . Under which of the following alternative conditions can Hector deduct the cost of the premiums for AGI?

A) Hector chose not to participate in the employer-sponsored plan of his spouse.
B) Hector's spouse participates in an employer-sponsored plan but Hector is not eligible to participate in this plan.
C) Neither Hector nor his spouse participates in an employer-sponsored plan although both are eligible to participate in a plan.
D) Hector can deduct the health insurance premiums regardless of the insurance status of his spouse.
E) None of the choices - health insurance premiums can only be deducted as an itemized deduction.