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.c$.$ This year Josh paid $$23,900$ to employ the mayor's son in the business. Josh would typically pay an employee with these responsibilities about $$20,800,$ but the mayor assured Josh that after his son was hired, some city business would be coming his way.