Which statement is NOT an IRS requirement for a real estate salesperson to be treated as an independent contractor so that the employing broker can avoid withholding taxes and Social Security contributions?

A) The salesperson must have a written contract stating independent contractor status.
B) The salesperson must have a real estate license.
C) The salesperson must have control over how, when, and where they work.
D) The salesperson must work exclusively for one broker.