You plan to issue an audit report next month. Your client still owes you $20,000 for performing last year's audit, and you do not expect to collect all of these fees by the expected issuance date of the current-year audit. You have offered to lower your fee for last year's services by 25%. Also, you have offered to cancel the remaining unpaid fee and rebill it as part of the fee for performing this year's audit. If your client agrees to this compromise, do you retain the independence to issue the current-year audit report?