D have each of his children, T and B, a 20% interest in his bookkeeping firm. T, aged 16, is a minor and still in high school. B, aged 22, attends college in another state and is interested in the bu

D have  each of his children, T and B, a 20% interest in his bookkeeping firm. T, aged 16, is a minor and still in high school. B, aged 22, attends college in another state and is interested in the business. D gave the 20% partnership interest to B under the terms that B cannot sell or pledge her interest in the firm without her father's written approval.  Which of the children, if any, is in a partnership with D?

B is a partner because T, as a minor, cannot be a partner.

B did not create a partnership with his children.

D, T, and B will be considered as partners in a family partnership.

T is a partner because B has a restricted right to dispose of her interest.