Which of the following would NOT have a restricted ability to enter into a contract?

A small employer would typically not have a restricted ability to enter into a contract as they are considered a legal entity capable of conducting business and entering into agreements. In many jurisdictions, small employers are treated similarly to larger businesses regarding their ability to engage in contracts, as long as they meet legal requirements.

In contrast, minors are generally not allowed to enter into a contract until they reach the age of majority, making their ability to contract restricted. An incompetent individual, such as someone who has been declared legally mentally incompetent, also has limitations on their ability to enter into contracts. Finally, while a sole proprietorship has its unique characteristics, the individual behind the sole proprietorship may have restrictions based on personal legal status, but the business itself can enter contracts.

Thus, small employers can interact within the commercial environment without the limitations imposed on minors and incompetent individuals, making them more able to engage in contractual agreements.