Package Express, Inc., has a staff of 54 employees who are covered by a group health insurance policy. One-third of the cost of the coverage is deducted from the employees' paychecks. Sue left the company voluntarily in January of the current year. Which of the following requirements applies to Package Express, Inc.?

A)It is not required to offer Sue continued health coverage under COBRA because it employs less than 100 employees.

B)It is required to offer Sue continued health coverage under COBRA at the same cost (one-third of the total premium).

C)It is required to offer Sue continued health coverage under COBRA, but she will be required to pay the full premium and an administrative fee.

D)It is not required to offer Sue continued health coverage under COBRA because she voluntarily terminated employment.