You can deduct the $20 you paid him as contract labor, just like the MSC's deduct what they pay us in the same way. As long as it's under $600 you don't have to 1099 him, but you can still deduct it. Probably should get a receipt, but I'd deduct it even without one, just make a written notation in your records that you paid it. You'd lose it on an audit, but if you legitimately paid it, I'd deduct it. You could also deduct it as a business gift, since there was no pre-agreement about payment, and keep the ATM receipt as documentation, make a note on the receipt of what it was for.
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I pray it does not occur that the last thing I did before I died was vacuum the house or eat broccoli.