Our company is in the office supply business. We are a retail establishment selling office supplies and equipment to large and small businesses. We pride ourselves in our quick, free delivery service to our customers, and because we compete with "big box" retailers (Office Deport. Staples, for example), our distinctive value is in the relationship we build, and have maintained, with our customers. For a whole host of reasons. (Cost control, liability, taxes), we would like to explore the possibility of classifying our delivery drivers as independent contractors, using drivers in the "gig economy" as a model. Please prepare a memo (maximum of 4 pages) outlining key factors in favor of classifying the delivery drivers as "employees" and those in favor of classifying the delivery drivers as "independent contractors". While you are not required to do extensive research under federal and state law, you should discuss trends that have developed across the states and the Department of Labor in classifying gig workers.