17. Anna, a wedding planner has a variety of clients and decides when and where she will work. A dispute arises between Anna and one of her clients, where Anna is arguing that she is an employee of that client. Assuming the matter ends up before the court, which of the following would be the most persuasive factor for the court to find that at law Anna is an employee.

A) The client does not provide vacation time and pay

B) The client takes statutory deductions from its payments to Anna

C) Anna uses her own equipment

D) Anna pays for her own expenses