Based on the below scenario, what is the motivation and ethical stance of the tax planning?

 

As of December, of the current year, Larson Corporation (a calendar year taxpayer) has gross income from operations of $497,000, expenses from operations of $596,000, and dividends received corporations (less than 20 percent ownership) of $200,000. 

 

Currently, Larson does not expect any more income or expenses to be realized by year-end. However, Larson's tax department has suggested that the corporation incur another $1,001 of deductible expenditures before year-end.