Sam and Aimes plan to construct a mall. They have hired an architect (Paul) to design the project, whose fee would normally be $100,000. Sam and Aimes propose that, in lieu of paying Paul his normal fee, he receive an interest in the partnership in exchange for her services. Pauls interest would entitle him to 8% of the partnerships gross income for its first three years of operations, at which point his interest in the partnership would terminate. Sam and Aimes have obtained signed lease agreements for most of the project. Assume the partnership generates $400,000 of gross rental income per year, and $132,000 net income per year, before accounting for Pauls share. What might be the advantage of organizing the venture in this way? Will it work?