Final answer:
The maximum number of employees for which an employer may offer a qualified medical savings account is 50, as employers with more than 50 are required to provide health insurance.
The correct option is B.
Step-by-step explanation:
The question asks about the maximum number of employees an employer may have for qualified medical savings accounts.
According to the employer mandate, all employers with more than 50 employees must offer health insurance to their employees.
Therefore, the answer to what is the maximum number of employees for which an employer may offer a qualified medical savings account would be 50 employees, as this is the threshold for the health insurance requirement.
The correct option is B.