Indicate the amount (if any) that Josh can deduct as ordinary and necessary business deductions in each of the following situations. (Leave no answers blank. Enter zero if applicable.)

1, This year Josh paid $21,800 to employ the mayors son in the business. Josh would typically pay an employee with these responsibilities about $17,300 but the mayor assured Josh that after his son was hired, some city business would be coming his way.

2, Josh paid his brother, a mechanic, $7,950 to install a robotic machine for Joshs business. The amount he paid to his brother is comparable to what he would have paid to an unrelated party 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.