Select the best answer choice.

Regarding assigned case Vizcaino v$.$ Microsoft Corp., $97$ F$\mathrm{.}3$d $1187(9$th Cir. $1996)$:

The plaintiffs signed an employment agreement with Microsoft, stating that the plaintiffs were classified as $q,$ Was Microsoft giving them that "title" dispositive in the case? Why?

Independent contractors; No; Because the IRS stated that the workers were employees for tax purposes.

Independent contractors; Yes; Because the employment agreement governs the relationship between the parties.

Employees; No; Because the IRS stated that the workers were independent contractors for tax purposes.

Employees; Yes; Because the employment agreement governs the relationship between the parties.