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A is corrent. When deciding whether a person is an employee or an independent contractor for the purposes of Social Security legislation, the most important factor is whether the person’s performance is subject to the physical control of the employer. If Sky supervised and controlled the manner in which White performed the services, this factor would support the IRS’s position that White is an employee. The fact that White was paid in one lump sum and provided his own office and supplies would support Sky’s position that White was an independent contractor.
B is incorrect. The fact that Sky reserved the right to inspect White’s work would not necessarily mean that Sky was supervising and controlling the manner in which White performed the services. An employer of an independent contractor would always have the right to inspect the independent contractor’s work when finished. Thus, this factor would not support the IRS’s position that White is an employee.
C is incorrect. Independent contractors usually provide their own supplies; employees typically have their office and supplies provided for them by their employer. 
D is incorrect. Generally, a one-time payment is consistent with the payment for independent contractors; employers are usually paid over time at regular intervals.