Is this Person Required to Take Part B at 65?

Here is an interesting one:

Woman works full time at a dental office. The office gives a High Deductible plan HSA type plan where she pays nothing for her portion.

The employer has:

27 total employees
28 full time
13 on the insurance

We are trying to find out if she is required to enroll into Part B or if her employer qualifies as credible coverage to correctly delay Part B until she quits. Anyone have an answer or a link to the correct cms document showing the definition of employer size?
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