BigBroker, Inc., an employer with 200 employees, offers health insurance coverage to its employees and dependents and pays one-half of employee premiums. For what tax penalty would it be liable if two of its employees obtained insurance coverage through an exchange in 2022 and received a premium subsidy for the entire year if the applicable annual penalty amount is $4,120? O a. $0 b. $4,120 c. $8,240 2/19