Paul is a full$-$time traveling automobile insurance agent working for one company. In the $2023$ tax year

he was misclassified as an independent contractor $($Form $1099-$NEC$)$ rather than a Statutory Employee. How does

this affect him when filing his $2023$ tax return?

a$)$ He can now claim more expenses.

b$)$ He will owe more in Self$-$employment Tax because Social Security and Medicare taxes weren$$t

withheld from his income.

c$)$ He will pay the same amount of federal income tax.

d$)$ There is practically no difference