An employer classifies a worker as an independent contractor to avoid UI tax liability. IDES applies the ABC test to evaluate the classification. Under the ABC test, which factor must the employer demonstrate to support independent contractor status?
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A
The worker earns more than the employer's regular employees
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B
The worker is free from direction and control, performs work outside the usual course of business, and is customarily engaged in an independent trade
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C
The worker requested contractor status in writing
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D
The worker has their own business license