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 that would support a conclusion that their relationship is NOT a partnership?

A) Sam and Jemma are actively involved in the management of the building.
B) Sam and Jemma are jointly responsible for all expenses associated with the building.
C) Sam and Jemma have a bank account out of which they pay expenses relating to the building and each has signing authority.
D) Sam takes responsibility for finding tenants and Jemma collects the rents.
E) Sam lent the money to Jenna for the office building and he has a 50 percent interest as security for the loan.Sam takes no active part in the business,its profits,or its loses.