Read Co. and Learn Co. are publishers of textbooks. Read

Co. are publishers of textbooks. Read and Learn enters into a

and Learn enters into a contract to put

contract to put

up a bookstore which shall be named Knowledge Bookstore. Knowledge will have its own assets,

incur its own liabilities, and earn and incur its own revenues and expenses. Read and Learn will

each have a 50% interest in the net assets and profits of Knowledge. The arrangement between

Read and Learn is most likely a