Nanson Co. a calendar-year taxpayer, received a check for $180,000 in payment for services rendered as a commissioned sales agent near the end of 2014. In 2015, the customer discovered that the commission was incorrectly computed on the sale, and Nanson refunded $30,000 of the $180,000 to the customer. Nanson was in the 35% tax bracket in 2014, but is in the 25% marginal tax brackets in 2015. Since Nanson was taxed on the full $180,000 in 2014 under the claim of right doctrine, he may deduct the $30,000 in 2015, but this will no make him whole. Are there any tax elections that Nanson may make to deal with this problem? Explain