Finch Construction Company provides its employees who are carpenters with all of the required tools. However, the company believes that this has led to some employees not taking care of the tools and to the mysterious disappearance of some of the tools. The company is considering requiring all of its employees to provide their own tools. Employees' salaries would be increased by $1,500 to compensate for the additional costs. Write a letter to Finch's management explaining the tax consequences of this plan to the carpenters. Finch's address is 300 Harbor Drive, Vermillion, SD 57069.