Kowloon Company purchased land and a building on January 1, 2011. Management’s best estimate of the value of the land was HK$1,000,000 and of the building HK$2,200,000 But management told the accounting department to record the land at HK$2,200,000 and the building at HK$800,000. The building is being depreciated on a straight-line basis over 20 years with no residual value. Why do you suppose management requested this accounting treatment? Is it ethical?