Answer:
the degree of control that Revolting Development exercises over Mike.
Explanation:
The most important factor in determining whether Mike is an employee of Revoltin' Development or an independent contractor is the degree of control that Revolting Development exercises over Mike.
An independent contractor is a self-employed individual or entity contracted to perform a service for another organization (who is their principal) as a non-employee.
According to the Internal Revenue Service (IRS), examples of independent contractors are architects, doctors, engineers, lawyers, accountants etc.
Generally, employment and labor laws do not apply to independent contractors, so as such they pay their Medicare insurance and social security taxes themselves.
The Internal Revenue Service (IRS), provides that the principal only has the right to control the result of the project work and not what or how the project will be executed by the independent contractor, therefore subjecting them to self-employment tax.