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

1. (1) Holding property in joint tenancy, tenancy in common, tenancy by the entireties, 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 the returns 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 were received in payment for any of the following:

   1. (a) A debt by installments or otherwise;
   2. (b) Services as an independent contractor or wages or other compensation to an employee;
   3. (c) Rent;
   4. (d) An annuity or other retirement or health benefit to a beneficiary, representative, or designee of a deceased or retired partner;
   5. (e) 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;
   6. (f) The sale of the goodwill of a business or other property by installments or otherwise.