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

Question

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The four factors used by the courts to determine a taxpayer's status as an employee or a self-employed contractor are the intent of the parties, control over the work performed, ownership of tools, and the opportunity for profit and loss. Choice C includes all four of these factors. Choice A includes three of the factors, but not the opportunity for profit factor. Choice B includes three factors, but includes the ability to subcontract test instead of the opportunity for profit factor. Choice D includes only two of the factors and a location of the work site factor that is not relevant to determining employee or contractor status.

Which of the Following Groups of Factors Are Used by the Courts