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This is a retiree insurance plan. The company pays $14,832 to the tax client. Tax client then pays the premiums which were $16239.12 for this year. I have entered the 1095-A as it was presented to me, where do I add the above information in Proconnect?

I have read through https://www.irs.gov/publications/p974 and within this publication it says:

Coverage after employment ends.

If your employment with an employer ends and you are offered employer coverage by your former employer (for example, COBRA or retiree coverage), you are considered eligible for that employer coverage for PTC purposes only for the months that you are enrolled in the employer coverage. This same rule applies to an individual who may enroll in the coverage by reason of a relationship to a former employee.

Does my tax client qualify for the PTC even though they only paid $1,407.12 for the year out of their pocket?