A change in the ownership structure of the partnership occurs: 1. When the partnership changes to operate in a completely new industry or market. 2. When a new partner is admitted to the partnership. 3. When one of the partners dies. 4. When one of the partners retires. 5. When a new profit-sharing ratio of the partnership is agreed upon and effected. Which one of the following alternatives form part of the instances of a changes in the partnership ownership structure?

a.

1, 3, 4 and 5

b.

1, 2, 3 and 5

c.

1, 2, 4 and 5

d.

2, 3, 4 and 5

e.

1, 2, 3 and 4

f.

All of the above