Which of the following is a partnership for tax purposes?

a.Monica and Chandler form a corporation to acquire a trucking business.

b.Melissa purchases a shoe store and hires her sister, Whitney, to manage the store.

c.Emeril and Rachel purchase a food truck and sell prepared food dishes at various spots around the city.

d.Jimmy and Stephen both purchase a small stock interest in a manufacturing corporation as an investment.

e.None of these choices are correct.