In March $2021,$ Sarah made a compensatory payment to three $(3)$ key staff in respect of arestrictive covenant whereby they are prohibited from being engaged with any other firms inthe educational industry in Malaysia for a period of two $(2)$ years. This was because the keystaff were providing specialised training for a course which was not available in any of theother colleges.

Required:Explain the deductibility of the payment by Sarah in respect of the restrictive covenant.