A client was in a 3 year contract with an employment agency as a nurse, within a year he decided to buy out the rest of his contract of $30,000. During the time as a nurse he had a 2nd job working from home as a patient screener and received a 1099nec of $50,000. Client claims that he used $30,000 from his patient screener job to pay off the agency contract. So now the question is, can we claim the $30,000 agency buyout as an expense on the Schedule C?