Self employed deduction for retired spouse's COBRA health insurance premiums

Hi,

My wife retired last year (Feb 28 2022) and started her part time self-employed consulting business.  We were both covered under her previous employer's COBRA health insurance, which she paid.

1.  Are the 10 months (Mar - Dec) of COBRA premiums deductible as business expense?
2. I've also been paying LTC insurance.  Are those deductible as business expense

Thanks.