Which of the following expenses is not deductible or depreciable for a self-employed country-music singer on his Schedule C for his sole proprietorship?

Group of answer choices

Denim jeans, t-shirt, and boots that he only wears when he sings on stage.

$2,000 for a new guitar that he uses to perform and write songs.

$200,000 for a bus that is used to travel to concerts.

Salary expenses to his manager of $150,000.