Mary (M) learned to cook from her parents and grandparents while growing up. She has always enjoyed creating new recipes and meals with ethnic flair and fusion from both sides of her family, and gets many compliments when entertaining friends at holidays and special gatherings.

Mary met Jules (J) at a holiday party last year. J grew up in the trades - his father was a carpenter, and his mother a long time electrician. M and J have been dating and frequently socialize with others that share their passion for "making new things."

M and J's parents have instilled a sense of caution in both of them. Both know that future business activities involve business and personal risks, and both know it is important seek the advice of an attorney before acting on any business plans.

ADDITIONAL FACTS

M has posted many online cooking demonstrations, and J has helped her organize her online presence and video production . Their notoriety has caused them to have quite a following. During their summer break from college, they decide to operate a food truck at a local Food Truck Mall (FTM) in the downtown area. The FTM is a parking lot in which the owner leases 20 by 20 "stalls" for food trucks to locate. Water is plumbed into each stall and also waste plumbing "hook ups" provided for each stall. Electrical power is provided at each stall with a free-standing panel with multiple plugs. The city regularly inspects the food trucks, the FTM, and licenses the businesses to ensure health standards are met. M&J decide to call it the "M&J Food Truck". The stall has direct access to a driveway leading to the city street. M&J sign a lease with the FTM for 1 year. The lease specifies that any fixtures installed become the property of the FTM.

At the FTM there are a variety of ethnic foods available, and it is a very popular place for the downtown lunch time crowd. M & J are sure they will fit in and be successful. Time will prove this correct.

In keeping with their expertise, J finds a utility trailer which is 20 x 12 that is registered in the State of Washington. This size will fit perfectly in the "stall" with some space between it and the next one for picnic table seating. M & J dutifully pay the taxes on the purchase/sale of the trailer but send the notice to register it and put a license plate on it into the trash.

Upon the trailer J builds a frame building that includes an order counter at the front where patrons walk up and make their order and also receive their order. Behind that is a food preparation area which includes work counters and two electric Induction Master Brand Ranges and two Indication Master Brand Ovens that M will use to prepare her sumptuous and healthy meals. It is covered with one roof. J wires the structure with full electrical service.

M & J have the trailer with all its additions that J has made moved to the FTM by their cousin, Eddy (E) who has a large pickup truck and tows it there. Since J is a licensed electrician, he decides not to use the power plugs that FTM provided and connects the electrical service directly into the power box not using the provided plugs. E is also a licensed plumber and connects the freshwater lines directly to the M&J Food Truck but says the "hook up" for wastewater is too much trouble and places the hose for the waste water in the nearby city gutter.

M&J are wildly successful during the summer because of M's culinary skills. M even broadcasts via You-- tu--be live some of her cooking sessions. This generates interest and Sam Sandwich (SS) who has been running the food truck next to M&J. SS approaches M&J to buy their food truck. Since it is the end of the summer and M&J have to return to school, it is perfect timing. They decide on a price of $50,000. M&J give SS a receipt that says, "Sold to SS one food truck, "M&J's Food Truck". $50,000.

Support your answers with appropriate legal analysis, i.e., the IRAC method.