Which of the following is not entitled to an offer of extended health insurance coverage under COBRA upon the happening of a qualified event?

A$)$ The wife of a current employee who obtains a divorce while employed and covered under the employer's group health plan

B$)$ A laid$-$off employee who would otherwise lose existing group health benefits

C$)$ The widow of an employee who dies on the job while covered by the employer's group health plan

D$)$ The former spouse of an employee who obtained a divorce before the employee was hired and became eligible for group health benefits