Ivy company purchased land and a building on January 1, 2022. Managements best estimate of the value of the land was $100000 and of the building $250000. However, management told the accounting department to record the land at 230000 and the building at $120000. The building is being depreciated on a straight-line basis over 20 years with no salvage value. Why do you suppose management requested this accounting treatment? Is it ethical?