Buyer Paid Referral Fees

[Robert Hooks]

I am going under contract on an off market apartment building. I found the property through a referral from a friend (unlicensed). I want to pay this friend a referral fee but I am wondering if a) I can write this off as a closing cost (or other) and b) does them being unlicensed matter other than technically needing to give them a 1099 (the amount will be more than $600).

Any help/guidance is very much appreciated.

Rob