In order to provide a qsehra, what two conditions must an employer meet?

a. Employ fewer than 50 employees and not provide any group health insurance plan.
b. Employ fewer than 100 employees and provide an aca-compliant group health insurance plan
c. Employ fewer than 50 employees and agree to increase participants' wages to cover their contributions to the qsehra
d. Employ fewer than 100 employees and pay the full premium cost of a shop plan that covers each employee