John, an accounting analyst, has been an employee and now wants to work as an independent contractor. His supervisor has offered him an agreement to work for his former company as well as other companies. John is unsure if this would still make him an employee. Which of the following statements contradicts the requirements to qualify as an independent contractor?

The taxpayer should set his own hours and work schedule.

The taxpayer is responsible for having his own tools or equipment.

The taxpayer usually works for more than one individual or company.

The taxpayer receives training from the employer