What are the three guidelines that IRS field auditors use in determining worker classification? A. Behavioral control, financial control, and elements of the relationship B. Behavioral control, financial control, and provision of tools and materials C. Training, assistants, and integration D. Independence, labor, and compensationWho is excluded from coverage under the National Labor Relations Act (NLRA)? A. Doctors, teachers, and nurses B. Independent contractors, supervisors, and managers. C. Supervisors, managers, and assistants D. None of the above