Mike Owns Swibel Trucking, a Successful Trucking Business, as a Sole

Mike owns Swibel Trucking, a successful trucking business, as a sole proprietor. After many successful years in business, one night he decides he wants to change his business to a partnership so that he can share the burden and devote more time to pursue his hobby of duck watching full time. What steps must he take to change the type of business entity to a partnership?

A) None as a sole proprietor can convert to another business form at the proprietor's will.
B) He must seek approval by the board.
C) He must hire an oversight committee to ensure that the sole proprietorship is effectively shut down.
D) He must dissolve the sole proprietorship, notify clients and creditors and apply for a partnership authorization.