Alpha is a tax-return-review client only for Whitten. Alpha is not publicly traded, and Whitten does not audit Alphas financial statements.

Alpha prepares all income tax returns for the corporation. Alpha engages Whitten to review the returns two weeks before they are filed. Whitten will provide a list of at least five items that Alpha should change on its returns to increase its return. Alpha examines these suggestions and files the returns after incorporating some them into the returns.

Can Whitten charge a contingent fee for these service? why or why not?