Ecklund Company purchased land and a building on January 1, 2008. Management’s best estimate of the value of the land was \($100,000\) and of the building \($200,000.\) But management told the accounting department to record the land at \($220,000\) and the building at \($80,000.\) The building is being depreciated on a straight-line basis over 20 years with no salvage value. Why do you suppose management requested this accounting treatment? Is it ethical?