For federal income tax purposes, all of the following statements regarding partnerships are true except A. The term partnership includes a syndicate, group, pool, joint venture, or other unincorporated organization that is carrying on a business and that may not be classified as a trust, estate, or corporation. B. A partnership is the relationship between two or more persons who join together to carry on a trade or business. C. Co-ownership of property that is maintained and leased or rented is considered a partnership if the co-owners provide no services to the tenants. D. The term "person" when used to describe a partner means an individual, a corporation, a trust, an estate, or another partnership