Three students in a business faculty created a computer program that compared various retirement plans. They decided to go into business together to offer their services directly to the public. After doing a feasibility study, they felt there were profits to be made. For tax reasons, they decided not to incorporate. Each contributed $5,000.00. In a short written agreement, they agreed that all three would be actively involved in the management of the business, that all three would work to update the program, that they would share the profits equally, and that they should not be viewed as partners. Based on these facts, which of the following statements is true? 

a. If one partner dies, the partnership would be dissolved even if they state otherwise in their agreement 

b. They are not partners because they do not have a partnership agreement 

c. They would be considered partners by law despite their expressed intention to the contrary in their agreement 

d. They are not partners unless they realize a profit from their enterprise