Jay White, an engineer, entered into a contract with Sky, Inc., agreeing to provide Sky with certain specified consulting services. After performing the services, White was paid pursuant to the contract, but Social Security taxes were not withheld from his check since Sky considered White an independent contractor. The IRS has asserted that White was an employee and claims that a deficiency exists because of Sky's failure to withhold and pay Social Security taxes. Which of the following factors is most likely to support the IRS's position that White is an employee?

A. White was paid in one lump sum after all the services were performed.
B. White provided his own office and supplies.
C. Sky supervised and controlled the manner in which White performed the services.
D. Sky reserved the right to inspect White's work.

Answer: C. Sky supervised and controlled the manner in which White performed the services.