(c) In determining whether a partnership is formed, the following rules apply:

1. (1) joint tenancy, tenancy in common, tenancy by the entirety, joint property, common property, or part ownership does not by itself establish a partnership, even if the co-owners share profits made by the use of the property;
2. (2) the sharing of gross returns does not by itself establish a partnership, even if the persons sharing them have a joint or common right or interest in property from which the returns are derived;

3. (3) a person who receives a share of the profits of a business is presumed to be a partner in the business, unless the profits are received in payment

   1. (A) of a debt by installments or otherwise;
   2. (B) for services as an independent contractor, or of wages or other compensation to an employee;
   3. (C) of rent;
   4. (D) of an annuity or other retirement or health benefit provided to a beneficiary, representative, or designee of a deceased or retired partner;
   5. (E) of interest or other charge on a loan, even if the amount of payment varies with the profits of the business, including a direct or indirect present or future ownership of the collateral, or rights to income, proceeds, or increase in value derived from the collateral; or
   6. (F) for the sale of the good will of a business or other property by installments or otherwise.