Usually exercises of this kind can be solved if one has an idea of the meaning of the different attributes, since functional dependencies concern the meaning of the data.
We can just guess that, in your case, all the attribute with a prefix like “Customer”, “Item” and “Salesperson” represent attributes of different corresponding entities, while the other attributes are related to an Invoice, which concerns the selling of a (single?) product to a (single?) Customer, from a (single?) Salesperson. Of course, this is just a guess, and could be terribly wrong.
Under these hypotheses, and also under the hypothesis that an attribute with the suffix Number identifies uniquely a certain entity, we could define the following functional dependencies as a cover of the FDs of the relation:
CustomerNumber -> CustomerName, CustomerAddress
ItemNumber -> ItemPrice, ItemQuantity
SalespersonNumber -> SalespersonName
Number -> CustomerNumber, ItemNumber, SalespersonNumber, Subtotal, Tax, TotalDue
If this is correct, then a decomposition in BCNF of the relation could be the following:
Customers (CustomerNumber, CustomerName, CustomerAddress)
Items (ItemNumber, ItemPrice, ItemQuantity)
Salespersons (SalespersonNumber, SalespersonName)
InvoiceData (Number, CustomerNumber, ItemNumber, SalespersonNumber, Subtotal, Tax, TotalDue)
But of course, I repeat, this is just a guess based on (a supposed) naming conventions.
For instance, breaking the above supposed convention, another possibility is that ItemQuantity is not an attribute of Item, but is an attribute of Invoice.
So, in this case, a cover of the FD should be the following:
CustomerNumber -> CustomerName, CustomerAddress
ItemNumber -> ItemPrice
SalespersonNumber -> SalespersonName
Number -> CustomerNumber, ItemNumber, ItemQuantity, SalespersonNumber, Subtotal, Tax, TotalDue
If this is correct, then a decomposition in BCNF of the relation could be the following:
Customers (CustomerNumber, CustomerName, CustomerAddress)
Items (ItemNumber, ItemPrice)
Salespersons (SalespersonNumber, SalespersonName)
InvoiceData (Number, CustomerNumber, ItemNumber, ItemQuantity, SalespersonNumber, Subtotal, Tax, TotalDue)
Which is the correct answer? Well, nobody can tell, unless the meaning of the data is known for sure.