A small employer with 50 employees decides to start offering a Qualified Small Employer Health Reimbursement Arrangement (QSEHRA). No other group health coverage is offered to employees Which of these employees qualifies for this plan? OA) Employee A-a full-timer who has completed 100 days of service, is age 30, and a U.S. citizen B) None of these employees qualify OC) Employee B-a full-timer who as completed 75 days of service, is age 30, and a resident alien OD) Employee C-a full-timer who has completed 90 days of service, is age 30, and a nonresident alien O