Which of the following is a partnership for tax purposes? 

a. Monica and Chandler form a corporation to acquire a trucking business. 

b. Jimmy and Stephen both purchase a small stock interest in a manufacturing corporation as an investment. 

c. Emeril and Rachel purchase a food truck and sell prepared food dishes at various spots around the city. 

d. Melissa purchases a shoe store and hires her sister, Whitney, to manage the store. 

e. None of the above.