Update:

I think I am understanding what happened in the prior year now. The client qualified for the premium tax credit in the prior year, so they could not double dip and take both the PTC and the SE health insurance deduction.

This year, they do not qualify for the PTC so they are allowed the SE Health insurance deduction. I talked to my client and they told me they paid less than what was in column A, so I used the amount they actually PAID as the amount for SE health Insurance deduction - I had to override in the software.