Tom and Mary Smith, whose son was found murdered in a parking garage, offered a $100,000 reward for the city police to use to obtain information leading to the arrest and conviction of the murderer. As a result of the reward, a person who had overheard the murderer telling a friend about the crime reported the conversation to the police. The murderer was arrested and convicted, and the Smiths contributed the money to the police department, which gave the reward to the informant. Can the Smiths treat the payment as an itemized deduction? Explain.