$27-$Which individual would NOT report his or her income on a Statement of Business or Professional Activities?

a$-$Shelley, who is self$-$employed and is the sole proprietor of an auto mechanic shop.

b$-$Wanda, who is a self$-$employed accountant and is the sole proprietor of her own accounting firm.

c$-$Betty, an employee of an automobile dealership whose remuneration is based entirely on commission.

d$-$Chet, who is a self$-$employed partner in a manufacturing partnership.