1) To avoid continuing liability as a partner which of the following steps should be taken by a person retiring from a partnership carrying on business in B.C.?

a) Put an ad in the local newspaper advising all subscribers to the newspaper of the retirement.

b)Put a notice of the retirement in the B.C. Gazette.

c) Incorporate a company with no assets to act as partner in place of the retired person.

d) Notify all those persons with whom the partnership firm has had prior dealings.

e) File a declaration of change in the constitution of the partnership with the Registrar of Companies.

f) Replace the partnership interest with a limited partnership interest so that the retired partner will have limited liability with respect to any existing or future creditors of the partnership business.