Education

If you are actually being audited in this scenario, you probably should secure professional representation or at least an in-person consultation with a tax professional.

 

It's unclear whether you had a sole proprietorship prior to forming a general partnership, and then forming an LLC, but you should have been filing a Form 1065 for the partnership, regardless, and not a Schedule C (which is for a sole proprietorship).

 

Nevertheless, with respect to categorizing the tuition and travel as unreimbursed employee expenses, you should be aware that for tax years 2018-2025, you can no longer claim those expenses as miscellaneous itemized deductions on Schedule A.

 

See https://www.irs.gov/publications/p529#idm140526615638528

 

Again, you should seek professional assistance with regard to  this matter, in particular, and your LLC, in general.