Deductions & credits

Stop overthinking it ... DO LINK the 1095-A   to the Sch C and any allowable ADJUSTMENT to income (Sch 1 line 17) will be done by the program automatically  and any unallowed amount will be sent to the Sch A automatically.  It doesn't go anywhere on the Sch C at all.  One entry on the 1095-A screen will do it all for you.