Sara operates a shoe store, Fancy Shoes, Inc. She has two employees. Rebecca is a store cashier and works for an hourly wage. She received $18,000 in 2023; Cindy is a salesperson and works on base salary plus commission. She received $25,000 in 2023. During the year, Sara paid Jason, an independent contractor, $550 to repaint the store.

This is a three-part question.

Question 1: Which form must Sara furnish to Rebecca for the year? Question 2: Which form must Sara furnish to Cindy for the year? Question 3: Which form must Sara furnish to Jason for the year?

a) W-2; W-2; None

b) W-3; W-3; None

c) W-2; W-2; W-2

d) W-2; W-2; Form 1099-NEC