Jay, an engineer, entered into a contract with Sky, Inc. to provide specified consulting services. Jay was paid pursuant to the contract, but social security taxes were not withheld because Sky, Inc. considered Jay an independent contractor. Which of the following factors is least likely to support the position that Jay is an independent contractor?A. Sky supervised and controlled the manner in which White performed the services.
B. Sky reserved the right to inspect White’s work.
C. White provided his own office and supplies.
D. White was paid in one lump sum after all the services were performed