Final answer:
The ABC test, assessing worker classification, comprises three parts, with the absence of "risk of loss", thus, option B correct.
Step-by-step explanation:
The ABC test is a test used to determine whether a worker is classified as an employee or an independent contractor. It consists of three parts: A) The worker is free from the control and direction of the hiring entity in connection with the performance of the work;
B) The worker performs work that is outside the usual course of the hiring entity's business; and C) The worker is customarily engaged in an independently established trade, occupation, or business.
Out of the options given, (B) Risk of loss is not one of the parts of the ABC test. The ABC test primarily focuses on the degree of control and independence a worker has in their relationship with the hiring entity.