Anthony and Joe are brothers who want to form a partnership in a restaurant. To comply with the special rules that apply to family partnerships, both Anthony and Joe must meet all of the following requirements Except:

A. Actually control their partnership interest.

B. Actually own their partnership interest.

C. Acquire their capital interest in a bona fide transaction, such as a cash purchase or by gift.

D. Provide goods or services in exchange for their partnership interest.