A client calls you very upset because she just was informed that she is being audited on last year's return. She says she was also audited two years ago. The notice specifically requests that she bring in all her documentation related to her charitable contributions, the same thing they audited two years ago. You know that your client is very wealthy; most of her income consists of interest and dividends. She normally gives away in charitable contributions an amount equal to approximately half her gross income. Can you explain to your client why she is seemingly being "picked on" by the IRS?