Situation:

My wife is disabled with a severe autoimmune disorder.

1.) We have health insurance through my employer. The treatments she gets with my health insurance vital to her survival

2.) her out of pocket medical expenses are significant. Because of the Sch A, it’s not advantageous for us to itemize deductions until she has at least 20k of our of pocket medical expenses (a threshold we crossed in 2021, but in 2022 her out of pocket medical expenses were $15kish)

3.) she has been starting a ghostwriting business. Next year is going to be her first profitable year, with net income $80-$120k

4.) we have created a LLC and elected S corp status for her business starting 1/1/2023. We will pay her a “reasonable salary”. She is the only employee.

Question: can her LLC / S-corp pay her out of pocket medical as a employee benefit?