Choice "B" is correct. The most important factor in determining whether a person is an independent contractor is the right to control the manner in which work is performed. An employer has the right to control the manner in which an employee performs his or her work but has little control over the manner in which work is performed by the work of an independent contractor. Choice "a" is incorrect. Where the right to control performance of work is not clear, the courts will look to other factors in determining whether a person is an independent contractor. Seth's statement that he is an independent contractor is some evidence that he is, but it is not as strong as choice "B".Choice "d" is incorrect. An independent contractor generally has a business of his own. Evidence that a person has been working for another for 15 years would be more indicative of an employer-employee relationship than of an independent contractor-principal relationship.
Choice "c" is incorrect. Allowing a person to participate in company benefits usually implies that the person is an employee of the company.