4. Jordan, a single taxpayer, has minimum essential health coverage which he obtained through the Health Insurance Marketplace because his employer does not offer a group health plan and he does not qualify for a government plan. His estimated income for 2017 is 250% of the applicable Federal poverty line amount. Jordan chooses to receive advance payments for the Premium Tax Credit (PTC). During 2017, Jordan's salary decreased significantly, but he failed to report the change to the Marketplace. How will this potentially affect his 2017 tax return? a) He may have an excess advance PTC payment that will be used to offset his 2018 Premium Tax Credit (PTC). b) He will have to add the excess advance payments to the tax calculated on his 2017 return. c) He will be ineligible for advance payments in 2018. d) He may likely have an additional PTC on his tax return due to the decreased salary