Your favorite client comes to you this tax season with a problem. They have a Letter 525 in hand reporting a deficiency in the amount of $400 dated January 3, 2021. You interview the client and determine that they had received a $1,000 Amazon statement credit for posting a viral TicToc video promoting the Prime membership service. How do you propose this might affect this year's return filing (hint - think about if there are any deductions created by this situation).