The premium tax credit is a credit that helps pay the cost of health care coverage through the health insurance marketplace. All the following are true, except:

A) It is designed to make health insurance more affordable for individuals and families with low to moderate incomes.

B) Eligibility is based on income, family size, and other factors.

C) The credit can only be used to purchase health insurance through the government-run health insurance marketplace.

D) The amount of the credit is determined by the individual's income and the cost of coverage in their area.