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 these choices are false.