With no explanation, chose the best option from "A", "B", "C" or "D". and M" of section 40-11.5-102(4) "shall be presumed prima facie evidence of an independent contractor relationship between the parties to the lease." Section 40-11.5-102(4) further provides that this presumption may be overcome by clear and convincing evidence of an employment relationship between the parties to the lease "considering only factors not in the lease." Contrary to the position taken in the Panel's answer brief, we conclude that, under qualifying cireumstances, the presumption of an independent contractor relationship under section 40-11.5-102(4) could apply to the determination of the status of a worker as an employee or independent contractor for unemployment tax liability purposes. See Frank C. Klein & Co. v. Colo. Comp. Ins. Auth., 859 P.2d 323, 325-26 (Colo.App.1993) (<HOLDING>); see also Ch. 296, see. 1, § 40-11.5-102, 1990

A: holding that legislature clearly intended that workers compensation act and unemployment security act be construed together thus prohibiting worker from receiving both unemployment compensation and workers compensation payments for same period
B: holding that provisions of section 40115102 are applicable to the determination of the status of truck drivers as employees or independent contractors under the workers compensation act and discussing legislative history indicating intent to apply these provisions both to workers compensation and unemployment compensation matters
C: holding that the parties choiceoflaw agreement as relating to workers compensation was appropriately avoided where it offended state public policy as reflected in express provisions of the pennsylvania workers compensation act
D: holding that the trial courts authority to initiate workers compensation benefits before the final adjudication was not divested by the legislature and was consistent with the stated purpose of the workers compensation act
B.