Concept:A partnership is a business arrangement in which two or more individuals agree to contribute resources and share profits.
Explanation:A partnership cannot be formed by only one person.
It requires at least two individuals working together as co-owners.
These individuals carry on a lawful business in common with the aim of earning profit.
The relationship between the partners is usually stated in a partnership agreement or deed.
Among the given options, the description "two individuals only" is too narrow because more than two may form a partnership.
The phrase "two or more individuals" best matches the basic requirement for forming a partnership.
Answer:A. two or more individuals