LLC with C-Corp as a partner within.....

Among the difficulties with your proposed solution is that a C Corp will not be a flow-through and will pay entity level tax, which would likely overwhelm the additional deduction. I think it would be better if either you had the LLC obtain the healthcare policy, making that a fully deductible business expense of the partnership (assuming a reasonable cost for the policy), listing your wife and you as covered employees, or you obtain the health insurance as an individual, without the LLC doing so, listing your wife as part of the family coverage and, assuming that your wife does not have health insurance of her own for which you would be eligible, deducting it 100% as self-employed health insurance expense, rather than the 7.5% medical deduction.