A Worker May Prefer to Be Classified as an Employee

A worker may prefer to be classified as an employee (rather than an independent contractor) for which of the following reasons:

A) To avoid the self-employment tax.
B) To claim unreimbursed work-related expenses as a deduction for AGI.
C) To avoid the cutback adjustment on unreimbursed business entertainment expenses.
D) To avoid the 2%-of-AGI floor on unreimbursed work-related expenses.
E) None of the above.