USA K1 Deductions

[SS2001SS]

My income comes from guaranteed payments from a residential remodeling LLC that I am managing partner of. Last year was the first full year of this situation. I have expenses for tools and personal protective equipment that I paid for out of pocket. My accountant says these should be deducted on the business side. I thought I could deduct them on my personal return?

 

[BIG E]

Why don't you follow your accountant's advice?

 

[SS2001SS]

I'm just getting started with all this. I don't know this accountant all that well. Is there a chance she could be mistaken? I mean how can the business deduct expenses for items I buy with my money?