Robert owns and operates a dry cleaning store as a sole proprietorship. Robert needs more money for the business, so Janet agrees to lend him the money. Janet is to receive one$-$half of the net income of the dry cleaning store until the loan and interest is paid. This situation is:

A$)$ not a partnership.

C$)$a partnership because there is an association of two or more people.

D$)$a partnership because they are carrying on a trade or business.

E$)$a partnership because they won the business together.