Finn is a self-employed certified financial planner in Palm Desert, CA. Finn advised a client to invest $50,000 in a company that was manufacturing a low-cost but high-tech mousetrap. Finn's enthusiasm for the company's product was not shared by the public generally and the stock became worthless. Wishing to avoid hard feelings, Finn paid the the $25,000 to the client. Determine which, if any, if the costs incurred by Finn are deductible.