D performed massages at sweet city massage parlour. She was one of about 20 massage attend- ants who performed massages out of sweet city"s location. Sweet city provided the rooms, mas- sage tables, oils and ointments, and linens. per massage to cover the cost of laundering the linen. D decided what days she worked at sweet city, although if she did not report for a shi she had agreed to work, she would be ned by sweet city between and . Customers at sweet city could select from among the massage attendants present, but d could refuse any speci c customer. No one from sweet city supervised how d performed her massages. No wage was paid to d. her income consisted of about 50 percent of the fees paid for the massages she gave, the other 50 percent going to sweet city. If no customers showed up, she would earn nothing that shi .