Thibodeau Corporation pays Loretta $3,300 for providing services to Thibodeau during 2022. The nature and scope of the relationship between Thibodeau and Loretta is one of employer-employee. Which of the following best describes the income and employment tax requirements for Thibodeau?

a. Withhold income and employment taxes and issue a timely Form W-2 to Loretta.

b. Withhold income taxes but no employment taxes and issue a Form 1099-MISC to Loretta.

c. Withhold no taxes and issue a Form 1099-NEC to Loretta.

d. Withhold employment taxes but not income taxes and issue a 1099-K to Loretta.