Chisenhall Company purchased land and a building on January 1, 2019. Management’s best estimate of the value of the land was $100,000 and of the building $200,000.

However, management told the accounting department to record the land at $220,000 and the building at $80,000. The building is being depreciated on a straight-line basis over 15 years with no salvage value. Why do you suppose management requested this accounting treatment? Is it ethical?