12. Which of the following groups or factors are used by the courts to determine a taxpayer's status as an employee or self-employed contractor? A) Intent, control test, ownership of tools, number of hours worked per week B) Intent, ability to subcontract test, the type of work being undertaken, ownership of tools test C) Intent, control test, ownership to tools test, opportunity for profit D) Intent, ability to subcontract test, the location of the work site, opportunity for profit 13. Which of the following benefits provided by an employer is considered part of employment income? A) Subsidized meals provided in the employer's facilities. B) Low rent housing. C) Premiums under private health service plans. D) Uniforms and special clothing.