Dan owns a successful sports bar in downtown Providence. The state is considering legislation that would restrict the sale of alcohol in restaurants and bars on Saturdays and Sundays until after 7 P.M. The association of Providence restaurant owners is thinking about hiring a lobbyist to fight the legislation. The lobbyist has told the association that the lobbying effort would cost each owner $6,000. Dan’s accountant has informed him that his $6,000 contribution would not be deductible for tax purposes. Dan has told his 30 employees, most of whom are students at a local college, that if the legislation passes, he will have to lay off employees. In addition, he told them that most local restaurant owners cannot afford to pay a lobbyist $6,000 to fight the legislation, because it is not tax deductible. Ann, one of Dan’s employees and an accounting major, suggests that Dan pay each employee an extra $200 in salary (30 × $200 = $6,000) and that they forward the payments to the lobbyist. That way, Ann reasons, the cost will be deductible as salary expense. Dan tells his accountant about Ann’s idea, and his accountant thinks it is great. In fact, he is so impressed with the idea that he has offered Ann a job when she graduates next spring. Do you think Ann’s idea is a legal way to deduct the lobbying expenses? What ethical standards has Dan’s accountant violated? (Refer to the Statements on Standards for Tax Services.)