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

[clance]

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.

[TurboTaxSusan]

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[clance]

Oops, sorry about that.  Thanks for letting me know.