see this link
https://activitycovered.com/can-a-c-corp-pay-health-insurance-premiums-for-owners/
however, I don't think your C_corp is subject to the ACA since you don't have 50 full time employees.
Who Needs to be ACA Compliant?
ACA compliance primarily applies to Applicable Large Employers (ALEs), defined as businesses with 50 or more full-time equivalent employees. ALEs must:
Offer health insurance meeting ACA standards.
Report their compliance to the IRS annually.
