Is this C-Corp. subject to ACA rules?

[RJPCPA]

My client is a C-Corporation with 50% of the shares owned by one individual and the other 50% owned by his spouse. The individual and his spouse are also the only two employees of the C-Corporation. The individual is full-time and his spouse is part-time. In the past the Corporation utilized an HRA (Health Reimbursement Arrangement) and reimbursed...