Richard, 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$).$ Richard is unsure if this would still make him an employee. Which of the following statements contradicts the requirements to qualify as an independent contractor?

a$)$ The taxpayer should set his own hours and work schedule.

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

c$)$ The taxpayer usually works for more than one individual or company. d$)$ The taxpayer receives training from the employer $.$