A worker may prefer to be treated as an independent contractor (rather than an employee) for which of the following reasons:

a.Work-related expenses of an independent contractor are deductible for AGI.

b.All of the self-employment tax is deductible for income tax purposes.

c.A Schedule C does not have to be filed.

d.Avoids the overall limitation (50%) as to business meals.

e.None of these choices are correct.