Which of the Following Statements Concerning the Client-Independent Contractor Relationship

Which of the following statements concerning the client-independent contractor relationship is false?

A) A client may only accept or reject the final results of the work of an independent contractor.
B) An independent contractor is entitled to all the fringe benefits offered to the client's employees.
C) At the end of each tax year, a client issues a Form 1099 to an independent contractor reporting the compensation paid during the year.
D) An independent contractor must pay both income tax and self-employment tax.