Kelly is a high school history teacher and a national expert in ancient ruins. In July of 2023, Kelly was hired by the local university to teach an elective course in ancient Mayan history. Kelly then conducted a field trip of the ruins in Guatemala with some of the local students from July 30th to August 10th. Kelly recruited another local expert to teach the last class that fell during the dates of the trip. Kelly earned $55,000 from the teaching job and negotiated a contract price of $5,000 to teach the university elective and $7,000 to conduct the tour. The university provided Kelly with office space during the month of July. Kelly's personal laptop and collection of books were used to prepare the lectures and the tour material. Kelly was paid on July 31^st and August 31^st and was not provided any additional benefits or insurance by the university. Required: Determine the tax treatment of Kelly's income and expenses for 2023. Apply the four tests within the guidelines used by the courts to determine whether a taxpayer is an employee or an independent contractor.