Josh paid his brother, a mechanic, $5,300 to install a robotic machine for Joshs business....

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Accounting

Josh paid his brother, a mechanic, $5,300 to install a robotic machine for Joshs business. The amount he paid to his brother is comparable to what he would have paid to an unrelated party to do the same work. Once the installation was completed by his brother, Josh began calibrating the machine for operation. However, by the end of the year, he had not started using the machine in his business.

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