Which of the following factors is a consideration of the 530 relief regarding the employment taxes that should have been paid by the employer? a. The employer has, at times, treated the workers as independent contractors. b. The employer filed a Form 1099-NEC for each worker. c. The employer has decided it is more profitable to not treat the workers as employees. d. Reasonable basis includes reliance on the advice of a tax accountant. e. Workplace fringe benefits are not available