Renting a room to a lodger - please confirm what counts as expenses

Hello, I'm reading the below gov website for Rent a Room Scheme, where there is an example of Method A vs Method B calculations of calculating tax paid. https://www.gov.uk/government/publications/rent-a-room-for-traders-hs223-self-assessment-helpsheet/hs223-rent-a-room-scheme-2023 Method A - You pay tax on your actual profit — your total receipts less any expenses and capital allowances. Method B - You pay tax on your gross receipts over the Rent-a-Room limit — that is, your gross receipts minus £7,500. You cannot deduct any expenses or capital allowances if you choose this method. I am struggling to understand what counts as expenses exactly. No where does it specify. In the example on the website, there is an example of someone having £9,000 expenses which is higher than the £7,500 Rent a Room limit. So the website suggests it is better to opt out of the Rent a Room scheme and pay less tax. Please can you confirm if the below counts as expenses under Method A? Simple yes or no answer for each please. - Mortgage interest - Mortgage capital - Utility bills - Service charge - Ground rent - Home repairment - Landlord insurance - Agency and marketing fees Also, does it still count as a lodging if I rent the room out but opt OUT of the Rent a Room Scheme?

Hi AR,
If you qualify for and claim rent a room relief, there are no expenses that can be claimed, as the £7500 exemption includes relief.  
Your only alternative is to claim income from property on SA105 completing as appropriate, boxes 1 to 3 and 20 to 45.
Thank you.