A software development company has just produced a new software package.$$It incorporates new tax laws and prepares both individual and small business tax returns$$The president of the company knows that the program has a number of bugs$$He also believes the first firm to put this kind of software on the market is likely to capture the largest market share.$$The company widely advertises the package.$$When the product is shipped, it includes a disclaimer of responsibility for errors resulting from the use of the program. The company expects it will receive a number of complaints, queries, and suggestions for modification.$$The company plans to use these to make changes and eventually issue updated, improved and debugged versions$$The president argues that this is general industry policy: $$Anyone who buys version$1\mathrm{.}0$ of a program knows this and will take proper precautions.$$Because of bugs, a number of users filed incorrect tax returns and were penalized by RevCanada