The employment agency said that they would waive the non-compete clause in their contract if she paid $30,000.. Where do we add the $30,000 paid, in our tax return?

My wife was an employee of an employment agency working as a contractor for a third-party company. The third-party company wanted to employ her full-time. The employment agency said that they would waive the non-compete clause in their contract if she paid $30,000. We paid that amount over a period of five payments. Where do we add the $30,000 paid, in our tax return?