Which of the following is a difference between an employer-employee and an employer-independent contractor relationship?

A) An employer pays unemployment insurance taxes and medical benefits for employees but not for independent contractors.
B) An employer controls an independent contractor's physical conduct and details of work performance but not an employee's physical conduct and work performance.
C) An employer can be held liable for torts committed by an independent contractor but not for the torts committed by an employee.
D) An employer supplies the tools and equipment required by independent contractors, whereas employees are expected to bring their own tools and equipment.

A