Sea Waves Tours and Avis Travels enter into a formal agreement with each other. Under this agreement, over the next year, Sea Waves Tours will recommend Avis Travels to all its customers. Avis Travels will pay a small commission for every new customer they gain as a result of this recommendation. In this scenario, Sea Waves Tours and Avis Travels have

A$-$formed a limited liability partnership

B$-$sighned a contract with each other

C$-$ entered into a general partnership

D$-$created a Subchapter C Corporation.