I have no income aside from unemployment insurance in beg of 2022, parents want to save taxes by paying me $25k out of their business account, I file a 1099, they get tax deduction?

I don’t know how exactly this would work. If my parents pay me $25k out of their business, report on a 1099, would I be able to report that $25k as income, and they would be able to take a itemized tax deduction via job expense?

Edit: I would perform a job for the family business writing software. They pay me wages. Not sure how I would report those wages or how they report it