Distinguish between the following individuals from a tax perspective:

$$ Individual A $($a student$),$ who spent the summer painting three houses. The contract for

one house provided for a fixed fee; the contracts for the other two houses provided for a

fee per hour and reimbursement of the cost of materials used, and

$$ Individual B$,$ who worked for a painting company and received a wage of $$16$ per hour

for painting three houses.