The sale of insurance is a highly specialized field that requires considerable training, education, and skill. American Family Insurance Company sells its products through a network of insurance agents. At the start of their tenure, the agents sign an agreement stating that they are independent contractors. They work out of their own offices, set their own hours, provide the resources to run their offices, and hire and pay their own staffs. The agents file their taxes as independent contractors and deduct their expenses as self$-$employed business owners.