Maya, a financial analyst, is going on maternity leave for a year and suggests to the Director of Finance that the company hire Rowan as a temporary replacement. Following an interview, the Director is satisfied that Rowan is qualified for the position and has drafted a one$-$year fixed$-$term contract. Rowan owns a small business that provides tutoring services to accounting students. Upon receiving the contract Rowan calls the Director to request that payment for services be made through accounts payable monthly with invoices being issued through the tutoring business. Considering the following facts related to the job offer, will Rowan have a contract of service or a contract for service? Rowan will be provided with a workspace at the company$$s office but may also work remotely from home. A company laptop will be provided. Rowan will be permitted to determine the work schedule but is expected to work a minimum of $35$ hours per week and must be available during the core hours of $10$ a$.$m$.$ to $2$ p$.$m$.,$ Monday through Friday. Rowan will be paid an hourly rate of $$35\mathrm{.}00.$ Rowan will accrue vacation pay at a rate of $4\%$ of vacationable earnings and will be paid for statutory holidays as required. Rowan will not have access to the employer benefits plan nor be eligible for the bonus plan based on performance. Rowan will take over all of Maya$$s duties and report to the same manager. Include your recommendation for how the organization should pay Rowan.