Self-employed taxpayer must pay back his entire advance premium tax credit

[KrissyBTaxlady]

My client is self-employed and pays for his and his  family's health insurance. He deducts these premiums as an adjustment to income. In 2022, his health plan was through the market place and he was eligible for advance premium tax credit.  Due to some capital gain income,  his income was above the 400% of poverty threshold and  must pay back the entire advance premium tax credit that he received in  2022. The problem is that the amount of premium that he can deduct, per the tax software, is the amount that the client  actually  paid in premiums  in 2022.  Since he is in fact responsible for paying both the monthly premiums and paying back the advance premium credit, shouldn't the full annual premium be deductible as an adjustment to income? Can anyone please explain this  software calculation?