On January $,1202,$ FOB Corporation signs a $25-$year franchise agrement with Kaybe Toys. FOB Corporation $($the franchisee$)$ is required to make payments of $$9,000$ per year for the first $12$ years of the franchise agreement ot Kaybee Toys $($the franchisor$).$

In addition to the payments above, FOB Corporation pays to Kaybee Toys $$50,000$ in franchise fees in $2022$ based on the amount of sales it had back in $2021.$

How much, IF ANY, of the franchise fees can FOB Corporation deduct on its $2022$ tax return $($rounded to the nearest dollar$)?$