Which of the following cannot be claimed as a business expense on Cynthias Schedule C?

A. Cleaning supplies

B. Business cards

C. Lunches

D. Work gloves

. Cynthia is an electrician, age 29, and single. Cynthia has investment income and has a consolidated broker's statement. Cynthia began a cleaning service business in 2020. She was paid on Form 1099- NEC for 2021. She also received additional cash receipts of $400 not reported on the Form 1099-NEC. . Cynthia uses the cash method of accounting. She uses business code 561720. Cynthia has receipts for the following expenses: . $350 for cleaning supplies $225 for business cards $450 for a mop, broom, and vacuum cleaner $150 for work gloves $125 for lunches $175 for work clothes suitable for everyday use Cynthia has a detailed mileage log reporting for 2021: Mileage from her home to her first client's home and mileage from her last client's home to her home 750 miles In addition, on the days Cynthia worked for multiple clients, she kept track of the mileage from the first client's home to the second client's home in case that mileage was also deductible. She logged 450 miles (not included in the 750 miles). . The total mileage on her car for tax year 2021 was 11,200 miles. Of that, 10,000 were personal miles. She placed her only vehicle, a pick-up truck, in service on 3/15/2020. Cynthia will take the standard mileage rate. Cynthia took an early distribution from her IRA in April to pay off her educational expenses. Cynthia is paying off her student loan from 2018. Cynthia is working towards her Master of Business Administration (MBA) degree. She took a few college courses this year at an accredited college