Can self-employed wife expense unsubsidized Cobra paid to former company (not directly to Insurance Co). I am on Medicare. Can she expense both or just my Medicare costs?

I wonder since my wife pays Cobra directly to former employer rather than directly to insurance company, she might not be able to take the Cobra cost as a business expense since the policy is likely NOT in her name or the name of HER new business. Instead, she could show it via itemization if we don't take the standard deduction. (Hope I am wrong!!)

But information suggests that if she is self-employed and I am on Medicare (I am over 66), that the Medicare-related premiums might be expensed (rather than itemized) in either case (no matter how she has to treat her Cobra). Itemization won't yield any benefit to us since we will take the standard deduction

     Thank you!