A CPA firm employs summer interns who have recently completed their junior year of college. Most of

Question:

A CPA firm employs summer interns who have recently completed their junior year of college. Most of these interns receive permanent job offers, and most of those who receive offers accept full-time jobs that will commence after graduation. As an incentive, the CPA firm pays a $3,000 bonus to interns who agree to join the firm as permanent employees.
The CPA firm also hires graduating students for full-time positions. However, it does not pay these students the $3,000 bonus. All newly-hired graduates perform exactly the same tasks. Is the CPA firm's bonus policy ethical?