has results to two tcja for partners May no longer duct expenses on schedule a$.$Partners May a deduct items that may not fit into the ordinary and necessary category

b

not deduct any out$-$of$-$pocket partnership expenses on their personal tax return

c$.$be able to deduct expensive report on the tax return for which they pay the expenses out of pocket by reporting these on schedule e as upe

d$.$ not deducted any office use of Home expenses