Don King and Scott Willson worked together on improving and selling an electronic payment system. To develop the system, they pooled their money and labor, with King providing financing and Willson contributing his time and expertise, amounting to about 2,000 hours of work over the period of a year. Willson was not paid by King for the work. Willson and King consulted with each other over pricing of equipment and services sold by the business. They made joint decisions to cut certain costs. Willson set up the invoice system used to bill customers. Willson made technical decisions on how best to assemble, repair, and maintain various aspects of the electronic payment system. King and Willson jointly addressed customer issues as they arose and jointly evaluated the systems’ priorities as they went along. Willson and King also had an agreement to share profits. Are they partners?