An Employer Must File an Information Return Under All of the Following

An employer must file an information return under all of the following conditions except :

A) to report $1,000 of compensation paid to an individual who is not an employee.
B) to report the wages totaling $600 paid to an independent contractor during the calendar year.
C) to report dividends totaling $600 paid to an individual during the calendar year.
D) to report commissions of $500 paid to a self-employed salesman.
E) An information return must be filed under each of the above conditions.