Mason performs services for Isabella. In determining whether Mason is an employee or an independent contractor, comment on the relevance of each of the factors listed below.

a. Mason performs services only for Isabella and does not work for anyone else. b. Mason sets his own work schedule. c. Mason reports his job-related expenses on a Schedule C. d. Mason obtained his job skills from Isabella's training program. e. Mason performs the services at Isabella's business location. f. Mason is paid based on time worked rather than on task performed.