Sam and Jemma Each Owned a 50 Percent Interest in an Office

Sam and Jemma each owned a 50 percent interest in an office building. Which of the following is a factor which would support a conclusion that their relationship is a partnership?

A) Sam and Jemma are jointly responsible for all expenses associated with the building.
B) Sam takes responsibility for finding tenants and Jemma collects the rents.
C) Sam and Jemma are actively involved in the management of the building.
D) Sam and Jemma have a bank account out of which they pay expenses relating to the building and each has signing authority.
E) all of the above