The ABC division in your company is struggling. The Board of Directors has made the decision to either close the business or divest it (sell it to another company). You have been tasked with trying to find a buyer. After 6 months of marketing the business, there has been no interest in buying the company.

The President of the ABC division is a friend of yours and he believes that by increasing the revenue and profit forecasts for the company, it will be more attractive to purchasers. He gives you revised projections that you believe are so aggressive and unrealistic, that there is no way that the ABC division will make the numbers. When you discuss this with him he says, "that's the buyer's problem, not your problem". "If we don't make the numbers at least we buy some time so that all the employees can find other jobs". "If you close the business, everyone loses their job very soon.

You are going to update the Board of Directors next week. How would you approach this ethical dilemma from a consequential framework and also a deontological framework?