15. Midlothian Mining Company has 28 full-time employees and offers health insurance to all. The employees' cost of their medical insurance for self-only coverage is $350 per month. The employees have the following levels of income: 9 employees are paid a salary of $76,000 per year 7 employees are paid a salary of $44,500 per year 3 employees are paid a salary of $40,000 per year 9 employees are paid a salary of $32,500 per year The insurance covers 80% of all costs with a maximum out-of-pocket for the insured of $3,000. There is a copayment of $10 for each prescription and there is no deductible for the insured. The employee is not required to make any other contributions or payments to the plan. Without regard to penalty, does the employer's plan meet the necessary ACA requirements? Why or why not? a) Yes; the employer has provided a plan in which all employees have the option to enroll. b) No; the employer does not meet the affordability test. c) No; the employer does not meet the minimum essential coverage test. d) No; the employer doesn't meet the affordability test, nor does he meet the minimum essential coverage test.