Napoleon owns Napoleon's Construction. He agrees to renovate Mrs. Cernan's bathroom. According to Internal Revenue Service (IRS) criteria, Napoleon is likely to be classified as: a. a partially disclosed principal. b. an employee. c. a disclosed principal. d. an independent contractor.

Answer: Option (D)

Explanation:

Independent contractor is referred to as or known as an individual, corporation or business that tends to provide goods, commodities or opther services under an agreement or a verbal agreement or written contract. Unlike worker or employees, the independent contractors do not tend to work regularly or on an regular basis for their employer but might work as required, especially when they might be the subject to a law of agency.