B$.$ CUSTOMER$\_$COUPON $($CustomerID$,$ CustomerFirstName, CustomerLastName, CustomerPhone, CouponID, CustomerCouponDateUsed, CouponDescription, CouponDiscountPercent, ItemID, ItemName, ItemPrice$)$

Business Rules: A customer can obtain many coupons. A customer can purchase many items. A coupon is assigned to one customer and for one item. An item can have many coupons.

Step$1$: Identify all candidate keys

Step$2$: Identify all the functional dependencies

Step$3$: Is there a determinant that is not a candidate key?

Final Normalized relations in BCNF with referential integrity rules