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? A) Employee A - a full-timer who has completed 100 days of service, is age 30, and a U.S. citizen B) Employee B - a full-timer who as completed 75 days of service, is age 30, and a resident alien C) None of these employees qualify D) Employee C - a full-timer who has completed 90 days of service, is age 30, and a nonresident alien