" P: 49. If the partnership agreement is silent regarding the matter: a. The partnership year ends upon the death of one partner in a two-person partnership. b. All items of income, deductions, and credits must be shared by the partners in proportion to their profit and loss ratios. The partnership year ends with respect to a selling partner only if the partner's sales (plus other sales) total 50 percent or more of the partnership interest. d. A partner who renders a 10 disproportionate amount of time or capital to the partnership is entitled to a guaranteed payment. e. None of the above. OOT