Final answer:
An IRS-regarded independent contractor in real estate must set their hours and work conditions option(c), reflecting their autonomy and business ownership to enter into contracts independently.
Step-by-step explanation:
To be regarded as an independent contractor by the IRS, a real estate salesperson must meet certain criteria. One of those requirements is that they set their hours and work conditions, which means having the autonomy to decide when and how they want to work.
This condition emphasizes the importance of independence in the contractor's operations, signifying that they are running their own business rather than being an employee of the brokerage. This aligns with the concept that individuals or firms must own the property, in this case, their services and expertise, to enter into a contract with others independently.