Which of the Following Factors Are Used by the Courts

Which of the following factors are used by the courts in order to determine a taxpayer's status as an employee or a self-employed contractor?

A) control test, employer test, chance of lawsuit, integration test
B) control test, ownership of tools test, chance of profit and loss, integration test
C) control test, ownership of tools test, chance of lawsuit, integration test
D) control test, employer test, chance of profit and loss, integration test