Furlow and Hall is an interior decorating business. Specializing in high-quality handmade soft furnishings and a best spoke design service. The business uses a small number of highly skilled craftspeople to make its products using traditional techniques.
Mrs Tieback, who sews the curtains for Furlow and Hall, is retiring later this year. Her local council has discovered that she has a workshop at her home and has informed her she is liable for business rates. This will lead to increased costs and so it is no longer economically viable for her to continue working.
Where would Mrs Tieback be shown on an organisational model of Furlow and Hall?
A)

B)

C)

D)

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