Aric, Barb and Cety are shareholders in a corporation, Hank , that provides computer consulting services. The business has been in existence for 4 years and Cety is ready to move on and start a new venture. She requests to be bought out by the other two shareholders. After negotiations, they agree that Cety will receive $300,000 for her stock and $50,000 for agreeing not to provide any computer consulting services for one year after separation (non-compete agreement). The $50,000 is the same amount that Cety was guaranteed to receive as her annual salary. Can Hank deduct the $50,000 payment made to Cety for the non-compete agreement