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For the following separate, independent situations indicate with a "Yes" if a partnership return needs to be filed. Mark with a "No" if a partnership return is not required.
a. Tony and Gina form a joint venture to import goods from South Korea.
b. Nancy decided to start her own private investigative business.
c. Uncle Pennybag's estate assets are pooled together until they can be distributed
to the beneficiaries.
d. Howie, Dewey, and Cheatem form an LLC.
e. Flora, Fauna, and Merryweather start a child care business. No official documents
are drawn up.
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