Are Contracting Fees Paid To A Prime Contractor Tax Deductible?

Are fees paid to a prime contractor to allow our company to receive a contract under one of their existing contracts deductible? For example, we submit a bid to the prime contractor for $120,000 to perform the project. The prime contractor receives this $120,000 from the government for the services we are performing, but only gives us a subcontract for $100,000 to perform what we have estimated would take $120,000. Is this $20,000 “fee” we are having to pay this prime contractor a business expense and tax deductible?
Thanks,