Read up on the rules here :  https://www.irs.gov/taxtopics/tc429

a higher Part B or Part D premium (IRMAA) is not a business expense.

you probably won't be able to deduct it on schedule A either even if you itemize because your AGI is too high

Congratulations on profitable option trading strategy.

He may be referring to the self employed health insurance adjustment on the1040   not a Sch C expense.