Choose the response that accurately completes the following sentence about the Premium Tax Credit, which is designed to help eligible individuals and families cover the cost of premiums for health insurance. A taxpayer claiming the Premium Tax Credit for Tax Year 2021:

May be claimed as a dependent on another person's return, as long as they are under age 27.

May have been eligible for affordable employer-sponsored health care coverage for each month in 2021.

May not have income that exceeds 400% of the federal poverty level.

Will receive a refund if the amount of the credit is larger than the tax they owe