Which of the following is true about the premium (health insurance) tax credit? a. The credit is only available to unemployed tax payers b. The credit is available to all taxpayers who fall below 400% of their federal poverty guideline, regardless if they have health insurance provided by their employer. c. The credit is based upon how much of a health insurance plan premium is deemed affordable compared to a benchmark plan premium. d. The credit is available to all taxpayers who purchase health insurance through a federal or state exchange.