a taxpayer hires three individuals. For one of them, they are expected to show up at a specific time. accomplish a specific task (according to a strict set of guidelines) and are reimbursed for anything out of pocket with the taxpayer covering the cost of supplies and equipment. The other two's working conditions are more flexible. in that they do not have strict time requirement, only vague ones, and that their work product is an end goals after which they will no longer be in the taxpayer's employ. How many likely employees does the taxpayer have versus the number of likely independent contractors