5. Heidi is a tax attorney who represents individuals and businesses. She advises them about changes in tax law, assists their accountants with tax form preparation, and represents them when the IRS audits and claims they owe more taxes than they paid. When she signs a new client, she informs them of her billing rate ($300 per hours), explains what costs are and how those are billed in addition to her hourly rate, and she provides them with and has them sign a written fee agreement that details all of this information. Heidi also introduces new clients to her paralegals and explains their role which includes tax law research and direct interaction with her clients. At no time does Heidi ever directly tell her clients whether the paralegal's time is billed separately from her hourly rate or is included in that rate. In fact, Heidi does bill her paralegals' time separately at a rate of $75 per hour, which reduces the overall fee considerably. She doesn't list it separately in the client's bill. Is this method of billing allowed by the ethical rules? Explain your answers fully