When a partner pays ordinary and necessary business expenses on behalf of the partnership as required under the partnership agreement and can not get reimbursed for them, the partner:

A. deducts the expenses on Schedule E (form 1040) part 2 line 28

B. deducts the expenses on schedule A (form 1040) itemized deductions line 16

C. deducts the expenses on form 2106 employee business expenses

D. cannot deduct the expenses