Bill lister contracted with plimsoll corporation to complete the roofing on a housing complex. a signed contract established a flat amount for the services rendered by bill lister. bill is a licensed roofer and does his business under the business name, lister roofing. he hires his own roofers who are treated as employees for federal employment tax purposes. if there is a problem with the roofing work, lister roofing is responsible for paying for any repairs. bill lister, doing business as lister roofing, is a(n):

Asmall town wants to build some new recreational facilities. the proposed facilities include a swimming pool, recreation center, basketball court and baseball field. the town council wants to provide the facilities which will be used by the most people, but they face budget and land limitations. the town has $400,000 and 14 acres of land. the pool requires locker facilities which would be in the recreation center, so if the swimming pool is built the recreation center must also be built. also, the council has only enough flat land to build the basketball court or the baseball field. the daily usage and cost of the facilities (in $1,000) are shown below. which facilities should they build? facilityusagecost ($1,000)landswimming pool4001002recreation center5002003basketball court3001504baseball field2001005