The Uniform Parcel Service $($UPS$)$ recently lost a major case with a federal administrative agency. UPS argued that its workers were independent contractors and not employees. This would have enabled UPS to save millions of dollars by not having to pay for federal wage benefits and taxes due to the independent contractor status. Which argument would have been the MOST productive to ensure independent contractor status?

A$.$ Drivers made decisions when they came to work and how they did their work.

B$.$ UPS decided when workers came to work, but workers decided how they did their work.

C$.$ UPS decided when workers came to work and how they did their work.

D$.$ Both $B$ and $C$ are correct.