CASE STUDY $1$: Returning Unspent Money from the Governments Grant.Sam runs a Non$-$Government Organization $($NGO$)$ to help underprivileged street children who are not getting even a basic education. His NGO is against child labor and convinces parents to let them learn free of cost$.$Sam receives a grant of $$10,000$ from the government for a project to teach those children who are out of school and doing odd jobs like working at fruit$-$stalls, washing cars, and selling water, etc. The granted money is for a year only.After a year, Sam managed to spend only $$7,000$ from the grant. According to terms and conditions on the agreement, he has to return the unspent money.Sam is an honest man. Despite putting all his effort, he couldnt convince parents to join his NGO for this project.One of his friends Keith gives him the following suggestions: a$)$ If we return the unspent amount the government may not grant us any money for the project next year.b$)$ Our reputation will be at stake and government will put our name in the category of in$-$effective NGOs.c$)$ Most of the NGOs are having the same practice, no objection will be raised.d$)$ We should consult a Chartered Accountant to manipulate our Accounts Book showing no amount left from the grant for project.e$)$ Even, official in charge of this project will not come to us for an audit if a little percentage from the grant is given to him.f$)$ We will not utilize a single penny on our personal needs; the remaining amount will be spent on street children only.g$)$ In brief, not returning unspent money is ethical and justified. $$Question:Should Sam return the unspent money to the government from the grant or not? Explain fully, based on the case to justify your answer. $(10$ marks$)$