Sophia and Jacob are married and file a joint return and have come to you to prepare their 2019 tax returns. While reviewing their prior year tax returns, you notice that their 2017 tax return included a Form 2106 (Employee Business Expenses) for each of them. Their 2018 tax return, however, included a Schedule C for Sophia. Select from the dropdown lists the appropriate response to complete the statement below that outlines their tax status for the two years. In terms of employment status, Jacob must have been for both 2017 and 2018. Sophia was for 2017 but for 2018.