Kim, a CPA, works for a small accounting firm consisting of two managing partners, six accountants, and four secretaries$.$ During a skiing vacation, Kim has a serious fall and is paralyzed from the waist down. While she cannot walk, her mind is not affected and she is $100$ percent capable of performing her accounting duties. She has asked the firm to widen the aisles between cubicles so that she can maneuver her wheelchair and to provide a special desk that is wheelchair friendly. These accommodations would cost less than $$1,000.$