Which of the Following Statements Best Describes a Partnership

Which of the following statements best describes a partnership?

A) Partnerships are only created when they have been properly registered with the government.
B) Partnerships are created when two or more persons specifically agree to be in partnership.
C) Partnership involves two or more persons carrying on business with a view towards profits.
D) Partnerships are like any other form of contract; they can only be created when there is consensus between the parties in the form of offer and acceptance to that effect.
E) Partnerships involve limited liability.