The Patient Protection and Affordable Care Act $($PPACA$)$ requires that all companies with at least $50$ full$-$time or full$-$time equivalent employees offer minimum health care to their employees and their dependent children. If health care is not offered, companies have to pay a fine for each employee the company has beyond $30$ employees. What are companies doing to get around this law that may not be in their best interest in the long term?

Moving their home office to a different state

Hiring fewer part$-$time employees

Decreasing the number of hours employees work

Buying Cadillac health insurance for employees