If some business partners form an S Corp and the business itself has expenses but then each individual partner has their own business expenses like auto, fuel, etc. is there a way for each partner to deduct the auto/fuel separately as their own business expenses?

For example, core business net income is 100K so each owner share of that is 50K

Then my own auto/fuel is 5K so I add that, making my total business income 45K

But my partner auto/fuel is 10K so he adds that, making his total reportable business income 40K

Can it work that way? Or do all 15K of auto/fuel have to be taken out initially for everybody? Making total business income 85K which is then allocated 50/50 to each partner?

Thanks in advance.