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During the busy part of the year, Rick could not keep up with all the work. Therefore, he hired four part-time employees and paid them

During the busy part of the year, Rick could not keep up with all the work. Therefore, he hired four part-time employees and paid them the market rate of $10 an hour to mow and trim lawns. Rick paid a total of $22,000 in compensation to the four employees before he released them.

Rick still needed some extra help, so he hired his brother, Tom, Tom performed the same duties as the prior part-time employees. However, Rick paid Tom $25 per hour, Tom had worked a total of 100 hours and received $2,500 from Rick. What amount can Rick deduct for the compensation he paid to all of his employees?

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