small business health insurance credit

[mary george]

my cpa just completed my corporate(C-Corp) tax return for 2010. I had 8 employees averaging $55,000 a year. My gross sales approx $1.5 million, my net profit $52,000. Health insurance paid by my firm on the employees was $45,000 for the year.

the cpa said we were not illigible for the credit. Can you explain to me why???



thank you for your response.