Which of the following cannot be borne by the partnership in case of loss?

In partnership law, the distribution of losses depends on the nature of the contributions made by partners. Option C, which refers to "things contributed for common use and enjoyment in benefit," aligns with items or contributions that are typically enjoyed or used by the partners rather than strictly for business purposes or resale.

When contributions are made not for the purpose of generating profit or for furthering the business activities of the partnership, but rather for personal enjoyment or communal use, the losses associated with such contributions may not be regarded as a business loss borne by the partnership. These items do not directly contribute to the partnership's profit-making mechanisms and may be seen as liabilities that have not correlated with business operations.

In contrast, the other options involve items that have a direct bearing on the partnership’s business functions. Things contributed to be sold, fungible items that cannot be kept without deteriorating, and things brought for valuation in inventory are all integral to the business and its operations. Losses related to these types of contributions can be necessary and expected costs of conducting business, thus they can legitimately be covered by the partnership.

The distinction highlighted by option C is crucial because it emphasizes that not all contributions made by partners are treated equally when it comes to financial loss; there is a