Which of the Following Statements Concerning a Comparison Between Employees

Which of the following statements concerning a comparison between employees and independent contractors is most accurate?

A) Employees and independent contractors deduct business expenses as miscellaneous itemized deductions.
B) While employees are typically eligible for nontaxable fringe benefits from employers, independent contractors are not.
C) Employers are required to withhold either FICA or self-employment taxes from compensation paid to employees and compensation paid to independent contractors.
D) Employers typically withhold federal income taxes from compensation paid to employees and to independent contractors.