Harisson Fort and Al Pachino, two actors, decided to form a partnership. They agreed that they would have their own regional selling areas and be responsible for their own sales. The partnership agreement provided that:

a. Each partner is to be credited with a commission of 10%
on his own annual sales. The commission is to be treated as an appropriation of profits.

b. All other expenses would be treated as expenses of the whole business.

c. Profits and losses are to be shared equally