Is this the cost to buy the product? If so, then it is deductible. But be aware that this deduction is limited to the amount in excess of 2.5% of adjusted gross, so it is almost impossible to take it unless you use an expensive accountant. I believe use turbotax online for free, but I don't use that so I don't know for sure. If the $120 is tax you owe, then obviously you have to pay it.
