Jane Smith, CPA, audits Vail ski resort and hotel in Vail Colorado. The audit takes place in April each year. Jane loves to ski. Because April is at the end of ski season, the snow in Vail is melted some years by April. Because Jane loves to ski, she is willing to do the audit for less money if she is able to ski in the evenings and weekend while doing the audit. Therefore, Jane enters into a contract with her client, Vail Resorts that is as follows. If Jane is able to ski during April while doing the audit, she will charge the client $$50,000$ for the audit. If she is not able to ski while doing the audit, the audit fee will be $$60,000.$ Does this audit fee arrangement violate the code of conduct rule against contingent fees. Explain your answer.