Your client lost all of their business expense records when their hard drive was destroyed. They were able to replicate most of their expenses and revenues using bank statements, but have not contemporaneous support for cash payments made to the teenager they hired to cut the lawn in front of their store front. As a result, they estimate this deduction by multiplying the amount they paid this individual each week by the number of weeks in the year, excluding the winter months when the grass is dormant. Can you sign the return if it includes a deduction for these estimated payments? Briefly explain the specific section of SSTS that supports your response