As a for AGI Deduction, the Expense for Self-Employed Health

As a for AGI deduction, the expense for self-employed health insurance premiums:

A) Is never limited.
B) Can be limited by the amount of net earnings of the business.
C) Can be limited by the availability of other health insurance coverage.
D) Is limited by both can be limited by the amount of net earnings of the business and can be limited by the availability of other health insurance coverage.