Tom Johnson, chief executive officer of Johnson Manufacturing (JM), has leased an engineer from a local engineering firm for a 1-year period to lead in improving the company manufacturing processes. The engineer attends work daily at JM, takes work assignments from the CEO, and has an office in the executive offices of the company. The engineer receives paychecks from his engineering firm. The lease payment is made directly to the engineering firm by Johnson Manufacturing. Tom Johnson regularly refers to the engineer as "my engineer" and implies that the engineer is a JM employee. If Johnson Manufacturing offers additional compensation to the engineer in the form of stock, does the engineer meet the criteria in ASC 718-20-20