The credit for small employer health insurance premiums is intended to provide an incentive to small business employers and small tax-exempt employers to provide health insurance coverage for their employees. Which of the following sets of characteristics must be true for an eligible small business in tax year 2022? Question 12Select one: a. Cover at least 50% of the cost of family health coverage for each employee and have less than 25 full-time equivalent (FTE) employees b. Have no more than 10 full-time equivalent (FTE) employees and average employee wages of less than $56,000 c. Cover at least 50% of the cost of single health care coverage of each employee and have average employee wages of less than $62,000 d. Have less than 25 full-time equivalent (FTE) employees and average employee wages of less than $58,000