Paid over appraisal ( is that check tax deductible)

[Alec Fenner]

Hello BP and thanks in advance for any advice you may be willing to share, I know most people on here aren’t a CPA I’m just looking for options!

I paid 300k for a 4 unit in Cincinnati, it only appraised for 270k but the seller was stuck on 300k. Even at that price I still was able to hit all my metrics so I paid the 30k to him in a cashiers check at the time of closing, should this be tax deductible to me?