Working retiree contribution

My wife is a retiree and is receiving a pension under the Colorado Public Employees Retirement Association (PERA). In 2022, she set up a consulting business and consulted to a State agency. For discussion purposes, assume her 2022 pension was $60K and her 2022 consulting income was $10K. She received a 1099-NEC for her consulting work that showed $10K and a 1099-R for her pension that showed gross distribution of $80K. Because she consulted to a PERA agency, she had to make a ~$2K "working retiree contribution" that was withheld from her pension check in August 2022. Is the amount of working retiree contribution withheld from her pension deductible on Schedule C?

According to PERA, working retiree contributions "are pension contributions that are remitted on a pre-tax basis to PERA under Internal Revenue Code (IRC) § 414(h)(2). In order to maintain its qualified status under IRC § 401(a), PERA must use contributions for the exclusive benefit of the participants. In this case, the working retiree contributions are an integral part of keeping PERA solvent. PERA retirees are direct beneficiaries of such solvency." “The working retiree contribution does not accrue an additional benefit. You are not eligible for a refund of these contributions.”