The city in which a corporation is located has a business property tax. This tax is 1% of all business property over \($50,000.\) The corporation is a small service business. Its assets that are subject to the tax are only \($10,000.\) The law states that all businesses must file a return even if they owe no tax. The penalty for not filing is \($100.\) The corporation's accountant has attempted to complete the tax return. However, some parts of the return are very technical. The accountant gets an estimate from a tax specialist to prepare the return. The estimate is \($125\) for the first year and \($75\) for the second and third years. What should the accountant do?