You cannot deduct your Medicare and Medigap premiums as Self-employed healthcare deduction, because the Medicare and Medigap policy is not in the name of the self-employed person (your spouse) or her business.
The IRS says in this document page 1:
For self-employed individuals filing a Schedule C (Form 1040) or F (Form 1040), a policy can be either in the name of the business or in the name of the individual.
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