Gary Corporation needs an additional worker on a multiyear project. It could hire an employee for a $$30,000$ annual salary or hire

an independent contractor for a $$35,000$ annual fee. Which of the following is most correct?

A$)$ Gary must withhold payroll tax from the salary or the fee.

B$)$ Gary must withhold federal and state income tax from the salary or the fee.

C$)$ Gary must issue a Form W$-2$ to the employee or the independent contractor.

D$)$ None of these choices are correct