Generally speaking, "a C-corporation enjoys a full deduction for the cost of employees’ (including owner employees’) health insurance, group term life insurance of up to $50,000 per employee, and even long-term care premiums without regard to age-based limitations." Thus, to answer your question, yes, the the corporation can deduct any medical expenses or health insurance it pays for the officer/employee as a health insurance deduction item."
Furthermore, "the C-corporation can also deduct the costs of a medical reimbursement plan. If you have a lot of medical expenses that aren’t covered by insurance, the C corporation can establish a plan that results in all of those expenses being tax deductible, and deduct it as a employee benefit expenses. It matters not if there is only a Single Shareholder for a C corporation."
This is in fact rare advantage of a C corporation over a an S corporation!!