If we consider the class fair division problem where we have a set of $n$-agents and a set $M$ of $m$-items, where each agent has a valuation function defined on the set of items $$v_i : 2^m \rightarrow \mathbb{R}$$
The problem is to find an allocation across the $n$ agents $(A_1, ..., A_n)$ such that no agent envies another: $$v_i(A_i) \ge v_i(A_j)$$ for any pair of agents $i,j \in [n]$.
Online, there are many instances that cite this problem is trivially NP-hard but I can't seem to find a concrete proof of this fact. How do we formally reduce from say the Set Partition problem to envy-free allocation?