Indicate the amount $($if any$)$ that Josh can deduct as an ordinary and necessary business deduction in each of the following situations.

Note: Leave no answers blank. Enter zero if applicable.

Problem $9-47$ Part$-$d $($Static$)$

d$.$ Josh paid his brother, a mechanic, $$3,000$ to install a robotic machine for Josh's business. The amount he paid to his brother is comparable to what he would have paid to an unrelated person to do the same work. Once the installation was completed by his brother, Josh began calibrating the machine for operation. However, by the end of the year, he had not started using the machine in his business.