Which of the following transactions is NOT treated as a transaction occurring between a partnership and a partner not in his capacity as a partner?

A $$30,000$ loan from a $15\%$ partner to the partnership.

A $30\%$ partner receiving $$80,000$ a year to manage the operations of the partnership.

A $10\%$ partner receiving $$3,000$ a year to prepare the income tax returns of a partnership in the business of manufacturing and selling furniture.

A $20\%$ partner selling a small building to the partnership for $$100,000.$

A partnership leasing land tha $15\%$ partner for the partner's personal use.