Can you put health insurance costs on a profit and loss?

I am working on a profit and loss for my real estate business and I was wondering if I can include health insurance premiums?
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If you have net income from Self-Employment, then you can deduct the health insurance costs for yourself, your spouse, and your dependents, if you paid for the insurance premiums. The deduction is above-the-line deduction. You have to deduct 50% of your SE tax and contributions to retirement accounts before you deduct the insurance costs. But if you're eligible to join your spouse company's family health insurance plan but you chose not to, then you cannot deduct your insurance costs for your sole prop business. The deduction is put directly on your 1040.
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