Self-employed with PTC

[artp]

After 2016 was filed taxpayer informs me he when out to the market place to get his insurance for 2016 rather than purchasing it privately as he had done in prior years and comes in with 1095-A. On the return as filed $4328 of SEHI was claimed.  My fault for not asking beforehand.  Anyway after completing the 8962 and calculating the repayment of $274 PTC he loses out on $4194 of SEHI deduction. Comparing 2015 and 2016 he actually winds up paying about $500 more for his insurance through the Market place (bronze level), pays back $274 of PTC and will owe about $494 of additional tax. Does this make sense?