Comprehensive and Detailed Explanation:
Independent contractors do NOT receive a salary. They:
Invoice for services rendered rather than receiving fixed wages.
Risk profit or loss (Option B) based on how they manage expenses.
Can hire assistants (Option C) to help complete tasks.
Can end the relationship at any time (Option D) unless bound by a contract.
Option A (Receive a salary) is incorrect because salaries are paid only to employees, not independent contractors.
Reference:
IRS - Independent Contractor vs. Employee Classification
Payroll.org - Guidelines for Contractor Payments and Taxation

Comprehensive and Detailed Explanation:Using theIRS Percentage MethodforMarried Filing Jointly (2019 W-4):
* Calculate taxable wages:
* Gross pay:$2,500.00
* Less pre-tax deductions:-$425.00
* Taxable wages:$2,075.00
* Federal Income Tax (from IRS tax tables):
* Using2019 IRS Percentage MethodforMarried, Semimonthly Pay:
* First $1,640.00 taxed at 10% = $164.00
* Remaining $435.00 taxed at 12% = $52.20
* Total FIT = $216.20
* Social Security Tax (6.2%):
* $2,500.00 × 6.2% = $155.00
* Medicare Tax (1.45%):
* $2,500.00 × 1.45% = $36.25
* Other deductions:
* Child Support:$100.00
Total Taxes and Deductions:
216.20+155.00+36.25+100.00=507.45216.20 + 155.00 + 36.25 + 100.00 = 507.45216.20+155.00+36.25+100.
00=507.45
Net Pay Calculation:
2,500.00#507.45=1,730.362,500.00 - 507.45 = 1,730.362,500.00#507.45=1,730.36 Thus, the correct answer isB. $1,730.36.
Reference:
IRS Publication 15-T - Federal Income Tax Withholding Methods
Payroll.org - Net Pay Calculation Guide

Comprehensive and Detailed Explanation:
Employers must report unclaimed wages to the state under escheatment laws. Required details include:
Last Known Address (A) - To help locate the employee.
Full Name (B) - To identify the rightful owner.
Payment Amount & Date (D) - To track the missing wages.
Option C (Date of Birth) is NOT required in most state reporting systems, as name and address are sufficient for identification.
Reference:
State Escheatment Laws - Unclaimed Wages
Payroll.org - Handling and Reporting Unclaimed Wages