Fact Pattern 23-1 Desi Starts Up ESites, an Internet Service, and Leases Office

Fact Pattern 23-1
Desi starts up eSites, an Internet service, and leases office space in a building owned by Fred. The lease requires Desi to pay Fred a base rental of $1,250, plus 10 percent of eSites’ profits, each month. The term is two years. Desi hires Gwen to work at eSites’ tech support desk at an hourly wage of $12.50, plus a commis¬sion of 10 percent of the prof¬its. The term is also two years.
-Refer to Fact Pattern 23-1.Desi and Fred are

A) not partners,because Fred does not have an ownership interest or management rights in eSites.
B) not partners,because the lease includes a "base rental."
C) not partners,because the rent includes only 10 percent of the profits.
D) partners in a partnership for two years.