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. taxpayers are not allowed to receive a moving allowance from their employers. e. all of the above are false.