No, per Publication 535.
Payments in kind. If you provide services to
pay a business expense, the amount you can
deduct is limited to your outof-pocket costs.
You cannot deduct the cost of your own labor.
Similarly, if you pay a business expense in
goods or other property, you can deduct only
what the property costs you. If these costs are
included in the cost of goods sold, do not deduct
them again as a business expense.
https://www.irs.gov/pub/irs-pdf/p535.pdf
