Rhonda is a programmer analyst who has always been an employee. She has decided she would like to try working on her own as an independent contractor for a change. She has spoken to her supervisor, and he has offered her an agreement allowing her to perform some work for her former company while doing work for additional companies. All of the following are consistent with the qualifications for being considered an independent contractor except:

Select one:

a$.$ The taxpayer is responsible for having their own tools or equipment.

b$.$ The taxpayer should set their own hours and work schedule.

c$.$ The taxpayer receives training from the compans they perform services for.

d$.$ The taxpayer usually works for more than one individual or company.