I ran a creator incentive campaign where some affiliates earned prizes for generating a certain amount of sales, how do I write off the prizes?

Let me give you an example.

I say to a creator generate, $5,000 in sales within the year 2024, and I will give you a $1,000 Gaming Computer.

So the creator generates the $5,000 in sales and now I owe them a Gaming Computer.

Can I just purchase the gaming computer off my amazon business account, then write the gaming computer off on my taxes?

Do I need to do some type of IRS form like a 1099?

What steps should I take to assure everything gets done legally and right.