You are a successful accountant. A client wants to hire you, because the IRS has notified him that he owes a huge amount in taxes. You tell him that you will do your best to reduce the amount he owes, but it will be difficult, it requires a lot of work, (80 hours) and you charge $5000 for your services. You are paid $5000 and sign a retainer with the client. Several days later when you call the IRS to talk about your client’s case, you are told that there was a mistake on their part and that your client doesn’t owe anything. All is required from you is to file one paper which is only one hour of your work time. You know the client will never know or understand that it was an IRS mistake. You would: