Tom Hart, CPA, does the bookkeeping, prepares the tax returns, and performs various management services for Sanders, Incor$-$ porated, but does not do the audit. One management service involved the assessment of the computer needs and the identifica$-$ tion of equipment to meet those needs. Hart recommended a prod$-$ uct sold by Computer Company, which has agreed to pay Hart a $10\%$ commission if Sanders buys its product.