Find the decision of the Alberta Employment Standards Umpire inLifechoice Ltd. v Adams, 2019 CanLII 28274 (AB ESU). It will be helpful to read the case in its entirety before answering the following question. With respect to the contract between the Appellant Lifechoice Ltd. and the Respondent Susan Adams, which one of the following statements is FALSE?

Select one:

a.The Appellant asserted it was not the employer of the Respondent and asserted the Respondent was an independent contractor. As such, the Appellant claimed that the Employment Standards Code does not apply to the working relationship between the Appellant and Respondent and that no vacation pay was payable.

b.The Appellant and the Respondent entered into a contract which described the Respondent as an "Independent Contract Sales Representative". The Respondent was required to work 40 hours per week as the Appellant's South Account Manager, was assigned a specific geographical area and was to dedicate her work solely to the Appellant's product line.

c.In carrying out the work contemplated in the contract, the Respondent Adams was required to provide the Appellant with weekly plans and advise when she was to take vacation, she relied on the Appellant's calculations of commissions based upon her sales, and the Appellant provided her with a cell phone, samples and marketing brochures.

d.The Appellant was responsible for taxes, CPP and EI, as well as the expenses related to operation of the vehicle. The Respondent, on the other hand, bore the cost of business meals and dinner training sessions with customers.