3. Twenty information technology specialist programmers get together to provide an opensource, non-profit quality online encyclopedia which can be used as a reference tool, like Wikipedia, for the common good of members, who may be students or non-students. Pages in the encyclopedia will be edited by members, who will pay $5.00 per year to subscribe to the group. None of the members feel that incorporation is warranted at this stage. (a) What type of legal structure is the group? (b) At what point, and in which circumstances, might it be necessary for the group to incorporate? Answer using IRAC method (Maximum 450 words)