Marvin Turner was discussing summer employment with Tina Song, president of Motown Construction Service:

Tina: Im glad that youre thinking about joining us for the summer. We could certainly use the help.

Marvin: Sounds good. I enjoy outdoor work, and I could use the money to help with next years school expenses.

Tina: Ive got a plan that can help you out on that. As you know, Ill pay you $14 per hour, but in addition, Id like to pay you with cash. Since youre only working for the summer, it really doesnt make sense for me to go to the trouble of formally putting you on our payroll system. In fact, I do some jobs for my clients on a strictly cash basis, so it would be easy to just pay you that way.

Marvin: Well, thats a bit unusual, but I guess money is money.

Tina: Yeah, not only that, its tax-free!

Marvin: What do you mean?

Tina: Didnt you know? Any money that you receive in cash is not reported to the IRS on a W-2 form; therefore, the IRS doesnt know about the incomehence, its the same as tax-free earnings.

a. Why does Tina Song want to conduct business transactions using cash (not check or credit card)?

b. How should Marvin respond to Tinas suggestion?