Under the employer shared responsibility provision of the ACA, which of the following is correct?

A. Employers with 50 or more full-time employees who offer health insurance coverage, and have at least one full-time employee who receives a premium tax credit, are assessed a fee of \($2,000\) per full-time employee, excluding the first 30 employees from the assessment.

B. Employers with 50 or more full-time employees who do not offer health insurance coverage, and have at least one full-time employee who receives a premium tax credit, are assessed a fee of \($2,000\) per full-time employee, excluding the first 30 employees from the assessment.

C. Employers with 50 or more full-time employees who offer coverage but have at least one full-time employee receiving a premium tax credit will be assessed the greater of \($3,000\) for each employee receiving a premium credit or \($2,000\) for each fulltime employee, excluding the first 30 employees from the assessment.

D. Employers with 50 or more full-time employees who offer coverage but have at least one full-time employee receiving a premium tax credit will be assessed the lesser of \($3,000\) for each employee receiving a premium credit or \($2,000\) for each fulltime employee, excluding the first 50 employees from the assessment.