APTC repayment and self-employed health insurance deduction

There are numerous "kinda" answers on this but none specifically address the Q.  It seems clear that APTC repayments can be deducted as part of the self-employed health insurance deduction. But what happens when that causes the MAGI to drop below the income limit that is the threshold for repayment? There is a circular reference here that cannot be solved. Does ANYONE know how this can be addressed? PLEASE? I've had no luck with a couple of tax professionals. BTW, this happened 2 years ago and another online tax program DID NOTHING TO CORRECT IT. I ended up owing taxes I shouldn't have and they rejected claim after claim for reimbursment (still going on).