The Gallery is an indoor recreational facility. It employs 95 minimum-wage employees and 7 management-level staffers. During the past month, all employees participated in a promotion to enhance sales by distributing discount coupons to potential customers. The employee who had the most coupons redeemed was to receive a $150 credit toward the purchase of a mountain bike. The general manager won the coupon promotion. After accepting the $150 credit, he instructed the controller, Aretha, not to include the $150 on his pay stub or on his Form W-2. Aretha is a CPA and a member of the AICPA. You prepare the tax return for the gallery. Aretha has advised you of the situation regarding the general manager; she is concerned about the effect on her career of following the general manager’s instructions. Prepare a letter to Aretha explaining the potential ramifications of following the general manager’s instructions and what actions, if any, she should take to avoid adverse career effects.