Super Reliаble Trаnspоrtаtiоn Inc. paid $5,000 tо the purchasing agent of one of its largest customers during the current year. That purchasing agent has continued to use Super for the majority of its transportation needs even though Super charges about 8% more than some of its competitors. Such an arrangement appears to violate state law but no one has ever been prosecuted under the statute in question even though violation of that law subjects the wrongdoer to criminal penalties. How much, if any, of the $5,000 can Super deduct for the current year?