$1.$Celia and Fiona opened a restaurant. Cella contributed $80\%$ of the required capital; Fiona contributed the remaining $20\%.$ They both work full$-$time managing the restaurant. Being best friends, Cella and Fiona did not bother to execute a partnership agreement. During the first year, the business realized a loss of $$24,000.$ What statement is FALSE?

a$)$ Celia and Fiona can receive salaries from the business

b$)$ Celia and Fiona have established a general partnership.

c$)$ Celia and Fiona are jointly and severally liable for the debts of the partnership

d$)$ Fiona can deduct $$12,000$ from her other sources of income