A self-employed taxpayer may claim a deduction for which of the following unreimbursed expenses?

Items purchased for resale in their trade or business that were not sold by the end of the year.

An office in their home, used regularly and primarily for business. The taxpayer's family members occasionally use the space for recreation.

Service fees paid to an online marketplace. The taxpayer used the marketplace to sell clothing and household items previously purchased for their personal use. They were able to sell the items for half their original cost.

Software used to keep track of miles driven while running errands or performing other personal tasks for a client.