12.5 Sarah is employed as a personal assistant to Martha Tallis, a successful freelance lifestyle consultant and motivational speaker. One day, Martha told Sarah to go to the library and borrow a book which Martha needed to prepare for a speech. Sarah borrowed the book and gave it to Martha. Four weeks later, Sarah received an email from the library advising her that the book was overdue. Sarah asked Martha for the book so that she could return it. Martha could not find the book. When Sarah told the library that the book was lost, the library demanded that she pay a $110 fine for the loss of the book. Advise Sarah as to the deductibility of the $110 fine payment