Susan Smith is a high school history teacher, and a national expert in ancient ruins. In July of 2020, Susan was hired by the University of Toronto to teach an elective course in ancient Mayan history. Susan then conducted a field trip of the ruins in Guatemala with some of the local students from July 30 to August 10. Susan recruited another local expert to teach the last class that fell during the dates of the trip. Susan earned $45,000 from the high school teaching job, and negotiateda contract price of $5,000 to teach the university elective and $7,000 to conduct the tour. The university provided Susan with office space during the month of July. Susan's personal laptop and collection of books were used to prepare the lectures and the tour material. Susan was paid on July 31st and August 31st and was not provided any additional benefits or insurance by the university Required: Determine the tax treatment of Susan's income and expenses for 2020. Apply the four tests within the guidelines used by the courts to determine whether a taxpayer is an employee or an independent contractor