Which of the following describes fully deductible expenses for the tax return for out-of-pocket expenses paid by a partner?

A. For a farm to table restaurant: fertilizer, seed, tables and chairs, uniforms, cooking utensils, tractor, mileage reimbursement for personal use of partner vehicle for partnership business.

B. For an insurance company: mileage reimbursement for personal use of partner vehicle for partnership business, meals expenses with potential clients at a golf course following a round of golf, office supplies, a new printer for policy documents.

C. For an auto repair shop: shop tools, citation for parking the tow truck in a no-parking zone, business use of home for the partner who is the head mechanic, cleaning fluids, professional magazine, transmission class tuition.

D. For a florist shop: Cleaning supplies, wrapping materials from the craft store, mileage reimbursement for personal use of partner's vehicle for supplemental Valentine's Day deliveries, tuition for a pastry class, a gift certificate of $300 for a birthday gift for the delivery driver.