LO.1 Jacob performs services for Rail Corporation. In determining whether Jacob is an employee or an independent contractor, discuss the relevance of each of the independent factors listed below:

a. Jacob furnishes his own tools.

b. Rail provides Jacob with helpers (i.e., work assistants).

c. Jacob obtained his job skills from a Rail training program.

d. Jacob performs the services at his own business location.

e. Jacob is paid based on time spent rather than on task performed.

f. Jacob performs services for other parties.

g. Jacob’s work schedule is set by Rail.

h. Rail issues a Form 1099 to Jacob.