If a licensed real estate salesperson controls his/her/their own work conditions and schedule; if his/her/their compensation is based on sales, not on hours worked; and if he/she/they has/have a written contract with his/her/their supervising real estate broker clearly stating that the broker will not treat the salesperson as an employee for tax purposes ... then, taxing authorities (e.g., the Internal Revenue Service (IRS)) will consider the real estate salesperson to be a(n) _____________________________ ___________________________________.