Able's Accounting business is booming. Able hires Susie Sheets to prepare tax returns for Able's Accounting. Susie works approximately 30 hours a week from January 1 - April 15 and then approximately 20 hours per week during the remainder of the year depending on the amount of business Able has. Susie has an office at Able's Accounting and can also work from home. She is paid per tax return completed, with the amount determined by the complexity of the return. Susie uses a laptop provided by Able's Accounting. Susie does not have other employment. Is Susie considered an employee or an independent contractor? Why? Explain your answer fully.