I haven't done a form 8962 in a few years & I want to make sure I completed it correctly. The client has $1,024.22 in Col A, Monthly enrollment premiums. Col B, Monthly 2nd lowest cost silver plan is $979.22. And Col C, Monthly advance payment of premium tax credit is $874. I'm assuming my client received some credit for paying a lower premium & owes a little over $1,400 this year. Will you please help me understand how this number is calculated & confirm that the amount she owes looks reasonable? Thank you!