A self$-$employed contractor designs residences in Hawaii. During the tax year, the taxpayer's gross income was $$2\mathrm{.}2$ million, and the net income attributed to the business was $$450,000.$

The taxpayer's spouse is an employee and receives a $$10,000$ salary each month. The taxpayer is organized as a single$-$member LLC$,$ which is their only source of income, and they file Married Jointly.

Can the taxpayer deduct the following expense on the Schedule $C?$

The taxpayer's son is the site supervisor and gets paid $$250,000$ a year.

Click 'Yes' or $\text{'}$No$\text{'}$ for each option until complete.