Fairplay Corporation has gross income of $150,000 and taxable income of $50,000. The company includes no special deductions in the calculation of its taxable income. While reviewing the tax return, Fairplay’s accountant finds $20,000 in charitable contributions improperly classified as advertising and promotion expense. He sends the return back to the tax department for correction. Write a letter to Fairplay’s accountant explaining why a correction to taxable income must be made.