Which of the following is the main reason why not all of Mr Bliss' expenses can be included?

Mr Bliss owns a business and often uses his own personal bank account to pay some business expenses. Mr Bliss wishes to include all expenses shown in his personal bank account as business expenses, but his accountant has explained that only some of the amounts may be included. 
Which of the following is the main reason why not all of Mr Bliss' expenses can be included?
A Mr Bliss has not recorded the full details of some of the expenditure and, because of this
uncertainty, it is more prudent not to include them in the financial statements.
B There are a large number of immaterial payments which would take a long time to examine.
C The personal expenses of the owner are separate from those of the business and are not relevant
to the statement of profit or loss.
D To be consistent with last year's financial statements only payments above £500 are included in
the statement of profit or los