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Lenie transferred her parcels of land to her three children namely Abi, Cathy and Luli, to enable them to build their residence. After a year,

Lenie transferred her parcels of land to her three children namely Abi, Cathy and Luli, to enable them to build their residence. After a year, the children sold the parcels and divided the proceeds among themselves after paying the proper income tax. Is a partnership created by the children of Lenie?

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