Fred, a cash basis taxpayer, received a $15,000 bonus from his employer in 2013. The bonus was based on the company's profits for 2012. In 2014, the company discovered that its 2012 profits were incorrectly computed. As a result, Fred received an additional $10,000 with respect to 2012 profits. Fred's marginal tax rate in 2013 was 15%, and it was 35% in 2014. Sue, also a cash basis taxpayer, received a $35,000 bonus in 2013 that was based on 2012 profits. In 2014, the company discovered that it had overstated its profits in 2012. As a result, Sue was required to repay $10,000 of her bonus in 2014. Sue was in the 35% marginal tax bracket in 2013 and in the 15% marginal bracket in 2014. What special tax treatment is available to Fred and Sue as a result of their employer's errors?