The following are instances destroying the presumption of partnership existence resulting in participation of profits. Which is not?*

a. Profits were received in payment as wages of an employee or rent to a landlord.

b. Profits were received as a share from the net profits per agreement.

c. Profits were received in payment as an annuity to a widow or representative of a deceased partner.

d. Profits were received in payment of a debt by installment or otherwise.